CCM15290 - Undisclosed Partners: Civil Partnership Act - General

The Civil Partnership Act 2004 provides a means for same-sex couples to have their relationship legally recognised if they so wish. The Act provides amendment to the Tax Credits Act 2002 so that same-sex couples who form a civil partnership are treated in the same way as married couples. They will therefore be able to claim tax credits as a couple from 5 December 2005.

In addition, those same-sex couples who are not in a civil partnership but are living together as if they were civil partners will be treated in the same way as unmarried opposite-sex couples who are living together as husband and wife. If this had not been done, same-sex couples who did not form a civil partnership could benefit financially from being treated separately compared with married and unmarried couples and civil partnerships.

In all cases we will say that they are living together as civil partners (LTACP). From 5 December 2005 it is therefore not open to a same-sex couple to make their claims as single claimants. CCM15300 provides details regarding a failure to notify a change of circumstance and CCM15310 provides details regarding incorrect claims.