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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
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Decision Making, Joint or Single claims: The meaning of living together as a married couple or civil partners

The terms ‘living together as a married couple (LTAMC) and ‘living together as civil partners’ (LTACP) are not defined in legislation. It is for the decision maker to decide on all the facts whether the relationship between two people who are not married or civil partners is that of a couple who are LTAMC or LTACP.

The various factors to be considered in deciding whether two people living together are a couple for tax credit purposes are the same irrespective of whether they are LTAMC or LTACP.

Any references to LTAMC here should be read as including LTACP.

To be treated as LTAMC the relationship should be akin to that of a married couple, but there is no single template. It is a stable partnership, not just based on economic dependency but also on emotional support and companionship. All factors of the relationship have to be considered and these are outlined in TCTM09340.

As the law prohibits marriage between close relatives, it is not possible to treat two people in such a relationship as LTAMC. See TCTM09380 for more information and a list of prohibited degrees of relationship.