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.