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HMRC internal manual

Tax Credits Technical Manual

Decision Making, Joint or Single claims, Couples where only one partner is in the UK: Introduction

Where one member of a couple is in the United Kingdom (UK) and the other is not, whether they make a joint or single claim will depend on their circumstances and the tax credit being claimed. In some circumstances it could mean couples make a joint claim for CTC but a single claim for WTC, dependant on their family circumstances and whether domestic and European (EU) Law apply.

A general guide about residence rules and when couples where only one partner is in the UK should make a joint or single claim is covered in TCTM02010

Short-term absences from the UK for one or both partners will not generally affect the way they should claim or their joint award.