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HMRC internal manual

Tax Credits Technical Manual

Changes in circumstances: Changes in circumstances

The Tax Credits Act 2002, section 6, and The Tax Credits Notification of Changes of Circumstances (Civil Partnerships) (Transitional Provisions) Order 2005


The main categories of change which could affect a tax credits award are:

  • Changes in the adults in a household, for example, if a couple breaks up or when people begin living together as a couple, or either claimant leaves the UK;
  • Changes in circumstances which determine the tax credits and elements for which people are eligible, such as the arrival of a new child or qualifying childcare;
  • Changes in the number of hours a claimant works, for example when they stop working the required hours for WTC entitlement, or for entitlement to the 30 hour premium;
  • Changes in income between the current and previous year;
  • Changes having occurred with the coming into force of the Civil Partnership Act, on 5 December 2005, where two people of the same sex are living together as a couple; and
  • Where a claimant notifies a change to the information HMRC hold.

See TCTM05340 for further information about notifying a change to the information that HMRC hold.