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HMRC internal manual

Tax Credits Technical Manual

Decision Making, Joint or Single claims, Considerations when deciding if two people should be treated as a couple: Dependent children

Two people having joint responsibility for a child or children may indicate they are living together as husband and wife (LTAHAW) or as civil partners (LTACP). Relevant factors to consider include:

  • the parentage of the child or children
  • whether, and how, the two people exercise joint responsibility, for example

    • who visits the school or delivers/collects the child or children from the school
    • who would the school contact in an emergency
    • who arranges dental and medical appointments for the child or children and takes them to their appointments
    • who exercises control of or offers guidance to the child or children
    • who provides financial support, pocket money or pays for treats
    • who buys the clothes and/or the toys

Note: this indicator should not be used in isolation as all factors should be considered as outlined in TCTM09341.