Single Person Child Carer Credit (SPCCC)

Can you give up your SPCCC claim?

As the primary claimant, you can give up your entitlement to the SPCCC to a secondary claimant. This means you surrender or give up your right to the tax credit. You are not obliged to give this tax credit to a secondary claimant.

When you give up this credit, it remains with the secondary claimant until you withdraw it. This credit cannot be withdrawn during the tax year. If you do withdraw the SPCCC, the tax credit will be restored to you at the beginning of the tax year following the withdrawal. For example, if you (the primary claimant) withdraw the surrender on 15 May 2016; the SPCCC will be restored to you for tax years 2017 onwards.

If you are the primary claimant of one or more children, you can give up your claim:

  • to your own widowed parent
  • to other secondary claimants if they meet all the conditions
  • at the end of the year if you did not need the credit.

Next: How do you claim or relinquish the SPCCC?