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Official guidance
Tax-Free Childcare Technical Manual

TFC06000 · Entitlement: residence rules: contents

  • TFC06050 · Residence rules: present in the UK
  • TFC06100 · Residence rules: ordinarily resident in the UK
  • TFC06150 · Residence rules: exceptions from being in the UK for persons ordinarily resident in the UK
  • TFC06200 · Residence rules: crown servants and members of His Majesty’s forces posted abroad
  • TFC06250 · Residence rules: residents of a prescribed state
  • TFC06300 · Residence rules: exceptions to the ordinarily residence rules
  • TFC06350 · Residence rules: temporary absence from the UK – general rules
  • TFC06400 · Residence rules: meaning of a partner
  • TFC06450 · Residence rules: meaning of a qualified practitioner
  • TFC06500 · Residence rules: meaning of a close relative
  • TFC06550 · Residence rules: meaning of a mariner
  • TFC06600 · Residence rules: meaning of a continental shelf worker
  • TFC06650 · Residence rules: meaning of a designated area
  • TFC06700 · Residence rules: meaning of prescribed area
  1. Entitlement: residence rules: contents
  2. Residence rules: meaning of a partner

TFC06400 | Residence rules: meaning of a partner

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 3

Two people are regarded as partners at any time if they are both at least 16 years old at that time and either they are married to, or civil partners of, each other and are members of the same household or they are not married to, or civil partners of, each other but are living together as a married couple or as civil partners. (See TFC07700 in regards polygamous relationships)

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