In some cases the claimant might admit they had a partner during
the period under review but says they are no longer a couple. You
will need to review the facts to establish whether they are in fact
still a couple.
Where the claimant admits to a short term relationship which
you accept has now ended you will need to decide whether the
relationship amounted to them living together as husband and wife
(LTAHAW) or living together as civil partners (LTACP). You will
need to explore the criteria at
CCM15040.
There are no hard and fast rules as to the length of time a
couple are together before we consider it to be LTAHAW or LTACP. If
they are LTAHAW or LTACP then we will treat them as a couple for
tax credit purposes even if they are only together a short time.
However, in reality a short term relationship (less than 3 months)
is unlikely to meet the criteria at
CCM15040. They may satisfy one of the
criteria but not the others. In such cases you will have to use
your judgement and you should consult your manager if necessary.
Remember your decision may have to be defended before an appeal
tribunal so you must have evidence to support the proposal.
