Separation, divorce, dissolution of civil partnership and civil annulment

Tax credits, reliefs and social welfare payments

Single Person Child Carer Credit (SPCCC)

You can claim the SPCCC if you meet the conditions.

Mortgage Interest Tax Credit

If you pay mortgage interest on a home for your former spouse or civil partner, you may claim this credit. The loan must be for the purchase, repair, development or improvement of your former partner's sole, or main, home.

You may also claim the credit if you are paying mortgage interest on your own sole, or main, home. 

Widowed Person Tax Credit

If your former spouse or civil partner dies while you are separated, you can claim an additional tax credit for widowed persons. This credit is not available if you and your former partner:

  • were divorced
  • or
  • had your civil partnership dissolved.

Next: 'W' Personal Public Service Numbers (PPSNs)