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 relief

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

You may also claim the relief if you are paying mortgage interest on your own sole or main home. You can only claim the relief amount for a single person.

Widowed Person Tax Credit

If your former 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 either:

  • were divorced
  • had your civil partnership dissolved.

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