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  1. Home
  2. Welfare
  3. Tax credits
HMRC internal manual

Tax Credits Technical Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
21 January 2025 - See all updates
  1. Back to contents
  2. TCTM09000

TCTM09300 - Decision Making, Joint or Single claims: contents

  1. TCTM09301
    Introduction
  2. TCTM09310
    Who should make a joint claim?
  3. TCTM09320
    Definition of a couple
  4. TCTM09330
    The meaning of living together as a married couple or civil partners
  5. TCTM09340
    Considerations when deciding if two people should be treated as a couple: contents
  6. TCTM09350
    Former partners living at the same address
  7. TCTM09360
    Absences from the home
  8. TCTM09370
    Couples where only one partner is in the UK: contents
  9. TCTM09380
    Prohibited relationships
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