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HMRC internal manual

Tax Credits Technical Manual

Decision Making, Joint or Single claims: Who should make a joint claim?

The Tax Credits Act 2002, Section 3(3)(a), (b) and (4)

A claim for tax credits should be made jointly by members of a couple. Anyone who is not part of a couple should make a single claim.

Entitlement to tax credits after a claim or award is made ends when:

  • in the case of a joint claim/award, the persons by whom it was made could no longer make a joint claim, or
  • in the case of a single claim/award, the person by whom it was made could no longer make a single claim.

There are some exceptions to the above when one partner is working abroad or the worker is a national of a European Economic Area (EEA) country or Switzerland and exercising their right to work in the United Kingdom (UK) whilst their family remains in another EEA country.

By UK we mean England, Scotland, Wales, Northern Ireland and adjacent islands but not including the Isle of Man or the Channel Islands. For a list of countries included in the EEA see TCTM02088