Membership Of The Family (Introduction)

This section of the Manual provides guidance surrounding membership of the family for tax credit purposes.

Entitlement to a tax credit is dependent on making a claim for it. A claim for a tax credit may be made

• Jointly by members of a couple, both of whom are aged at least 16 and are in the UK

Or

• By a person who is aged at least 16 and is in the UK but is not part of a couple and required to make a claim as above

From 5th December 2005, when the Civil Partnership Act comes into force, a claim for tax credits may also be made by

• Two people of the same sex who are in a civil partnership, or living together as if they are in a civil partnership, both of whom are aged at least 16 and are in the UK