Single Person Child Carer Credit (SPCCC)

Can you give up your SPCCC claim to a secondary claimant?

If you are the primary claimant, you can give up your right to the SPCCC. This is known as surrendering or relinquishing your claim. You may choose to do this because you do not have sufficient taxable income to use the credit fully.

Where you relinquish your claim, if there is a secondary claimant, they will be entitled to claim the SPCCC instead.

You may claim SPCCC again at a later date if you are still a qualifying primary claimant. You make this claim in the same manner you made the original claim.

Where you withdraw your surrender of the SPCCC, the tax credit will be restored to you at the beginning of the tax year following the withdrawal.

How to give your SPCCC to a secondary claimant

To give up this credit to a secondary claimant, you can complete part B of the Form SPCC1. This cannot currently be completed online.

The secondary claimant must then claim the SPCCC . This claim is done with Form SPCC2. This cannot currently be completed online.

If you give up this credit, it remains with the secondary claimant until:

  • you withdraw the surrender
  • you cease to be a primary claimant
  • or
  • they cease to be a secondary claimant.

Next: Changes in personal circumstances for current claimants