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HMRC internal manual

Tax Credits Technical Manual

Payment of tax credits: Special cases

Death of a claimant in a joint claim

Tax Credits (Payment by the Commissioners) Regulations 2002, Reg 5

Where one member of a couple with joint award of tax credits dies, payment of the tax credits may continue to be made to the surviving member of the couple.

Where both members of the couple die and it is not clear which of them died first, their deaths are taken to have occurred in order of seniority. That is, the older member of the couple shall be deemed to have died before the younger member.

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Tax Credits (Payment by the Commissioners) Regulations 2002, Reg 6

Where a claimant has an appointee (TCTM06109) acting on their behalf, the Commissioners for HM Revenue & Custom will normally pay tax credits to the appointee.

However, if, at any time, the Commissioners do not consider it appropriate for the payments to be made to the appointee, they may pay the tax credits direct to the claimant.