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Contents

Official guidance
Tax Credits Technical Manual

TCTM09340 · Decision Making, Joint or Single claims, Considerations when deciding if two people should be treated as a couple

  • TCTM09341 · Introduction
  • TCTM09342 · Decision Making: Joint or Single claims, Considerations when deciding if two people should be treated as a couple: Living in the same household
  • TCTM09343 · Stability of the relationship
  • TCTM09344 · Financial support
  • TCTM09345 · Sexual relationship
  • TCTM09346 · Dependent children
  • TCTM09347 · Public acknowledgement
  1. Decision Making, Joint or Single claims, Considerations when deciding if two people should be treated as a couple: contents
  2. Decision Making, Joint or Single claims, Considerations when deciding if two people should be treated as a couple: Dependent children

TCTM09346 | Decision Making, Joint or Single claims, Considerations when deciding if two people should be treated as a couple: Dependent children

From HM Revenue & Customs · Tax Credits Technical Manual

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.

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