TCTM09301 - Decision Making, Joint or Single claims: Introduction
»Ê¹ÚÌåÓýapp guidance in this chapter is to help decision makers determine whether two people should be claiming tax credits jointly as a couple.
»Ê¹ÚÌåÓýapp general principle is that all couples should be treated in a similar way. For example an unmarried couple who are living together as if they were married should be treated in the same way as if they were married or in a civil partnership. »Ê¹ÚÌåÓýapp principle behind this is that an unmarried couple should not be treated more or less favourably than married couples or civil partners.
In some circumstances when one member of a couple lives in the UK and the other works in another country or vice versa we may not treat them as a couple, see TCTM09370.
Any references to marriage in this chapter should be read as including civil partnership.