Chapter TCTM02287
| Published date | 19 March 2016 |
| Record Number | TCTM02287 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Note: Please make sure you have read TCTM02283 before reading any further.
A child or young person – ‘A’ - born on or after 6 April 2017 will receive an individual child element if they are the third or subsequent child
and
- The claimant or at least one of the joint claimants is a parent of ‘A’
and
- HMRC determines that ‘A’ is likely to have been conceived as a result of sexual intercourse to which the claimant did not agree by choice, or did not have the freedom or capacity to agree by choice
and
- The claimant is not living at the same address as the other party - ‘B’ - to the intercourse that is likely to have resulted in ‘A’
Note: HMRC may determine that the claimant is not living at the same address as the other party - ‘B’ - if the claimant confirms that they are not living with them.
Control or coercion
The circumstances in which the claimant is to be treated as not having the freedom or capacity to agree by choice include (but are not limited to) circumstances in which, at or around the time ‘A’ was conceived
- ‘B’ was personally connected to the claimant*
and
- ‘B’ repeatedly and continuously engaged in behaviour towards the claimant that was controlling or coercive
and
- The behaviour of ‘B’ had a serious effect on the claimant**
‘B’ was personally connected to the claimant* if
(a) ‘B’ was in an intimate personal relationship with the claimant
or
(b) ‘B’ and the claimant lived together
And
(i) were members of the same family***
or
(ii) have previously been in an intimate personal relationship with each other.
The behaviour of ‘B’ had a serious effect on the claimant** if
(a) it caused the claimant to fear, on at least two occasions, that violence will be used against the claimant
or
(b) it caused the claimant serious alarm or distress which had a substantial adverse effect on the complainant’s day-to-day activities.
The claimant and ‘B’ were members of the same family*** if
(a) they are, or have been, married to each other
or
(b) they are, or have been, civil partners of each other
or
(c) they are relatives (within the meaning of section 63(1) of the Family Law Act 1996
or
(d) they have agreed to marry each other (whether or not the agreement has been terminated)
or
(e) they have entered into a civil partnership agreement (within the meaning of section 73 or 197 of the...
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