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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
, see all updates

Decision Making, Joint or Single claims: Introduction

The guidance in this chapter is to help decision makers determine whether two people should be claiming tax credits jointly as a couple.

The general principle is that all couples should be treated in a similar way. For example an unmarried couple who are living together as if they were married should be treated in the same way as if they were married or in a civil partnership. The principle behind this is that an unmarried couple should not be treated more or less favourably than married couples or civil partners.

In some circumstances when one member of a couple lives in the UK and the other works in another country or vice versa we may not treat them as a couple, see TCTM09370.

Any references to marriage in this chapter should be read as including civil partnership.