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The HMRC compliance manual states: From the date on which a couple marry they will be treated as a married couple for tax credit purposes even if they do not begin living in the same household.They might also have been living as an unmarried couple for tax credit purposes prior to this date.In CTC/1487/2013 involves a married couple who have separated and raises the importance of considering whether the separation is likely to become permanent and another leading case R(TC) 02/06 (CTC 1630/2005) which contained the following important passage: ‘Before concluding that a separation is unlikely to be permanent, the tribunal must consider why the separation has occurred and what indications there are that the couple may be reconciled and must conclude that there is at least a 50 per cent chance of a reconciliation.It is unlikely that such a reconciliation will occur before the parties have taken steps to deal with the problems that led to the separation in the first place, and have actually begun the process of arranging to live together again.It is important to understand that the test for married couples and civil partners is different to that of those living together as married couples and civil partners.The former test has its origins in tax law, whilst the later comes from the social security system.

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In the last year, HMRC have started a number of compliance initiatives to investigate claims and determine whether they have been made in the right capacity.There are many reasons why people make incorrect claims.Obviously some do so fraudulently, but others are the result of claimants making a genuine mistake (e.g.Advisers are most likely to get involved when claimants receive a letter from HMRC which may be asking for evidence in order to make a decision or could be the actual decision letter itself.HMRC have previously contracted with a private company to carry out investigations on their behalf.

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