CCM15350 - Undisclosed Partners: Notifying Your Conclusion

In all cases where you have reached the conclusion that the claimant has been living with a partner you must notify your concerns in writing so that the claimant knows exactly what you have concluded. This will prove helpful if there is an appeal.

Once you have reached your conclusion you should write to the claimant to say what you have concluded. You should then say that a formal notice of your decision will follow and they have the right to appeal against that decision notice.

You should state your conclusions as follows:-

1. Married couples who are not permanently separated - “I have concluded that at/from [date] you and [name of partner] were a married couple for tax credit purposes.”
2. An opposite-sex couple - “I have concluded that at/from [date] you and [name of partner] were living together as if you were husband and wife.”
3. A same-sex couple - “I have concluded that at/from [date] you and [name of partner] were living together as civil partners.
4. Civil partners who are not permanently separated - “ I have concluded that at/from [date] you and [name of partner] were civil partners for tax credit purposes.”