CCM15037 - Undisclosed Partners: Civil Partners
Section 3(5A) defines a civil partnership as two people of the same sex who are civil partners of each other and are neither
- separated under a Court order nor
- separated in circumstances where the separation is likely to be permanent.
From the date on which a couple form a civil partnership they
will be treated as a couple for tax credit purposes even if they do
not begin living in the same household. They might also have been
living as civil partners for tax credit purposes prior to this
date.
Where the claimant says they are separated from their civil
partner you might find it helpful to consider the criteria at
CCM15040 but remember the starting point
is different. They are to be treated as a couple unless the
evidence shows they are separated and it is likely to be
permanent.
