Chapter TCM0322480

Published date09 April 2016
Record NumberTCM0322480
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Paragraphs to be included in the letter to accompany the new claim pack

‘We received your joint claim for tax credits on DD/MM/YY.

‘The law on civil partnerships came into effect on 5 December 2005 and we cannot accept joint claims from same sex couples received before that date.

Note: The Marriage (same sex couples) Act 2013 extended marriage to same sex couples. See TCTM06100 for the definition of a couple.

‘As you have made your joint claim too soon, I must ask you to complete a further joint claim form. I am enclosing a claim pack for your use...

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