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Single Person Child Carer Credit (SPCCC)

  1. Overview
  2. How do you qualify for the Single Person Child Carer Credit (SPCCC)?
  3. Primary and secondary claimants
  4. How do you claim the Single Person Child Carer Credit (SPCCC)?
  5. Can you give up your SPCCC claim to a secondary claimant?
  6. Changes in personal circumstances for current claimants
  7. Claims in year of separation or bereavement
  8. Non-resident claimants

Changes in personal circumstances for current claimants

Examples of changes in personal circumstances are if you:

  • get married
  • reconcile with an estranged spouse
  • cohabit
  • or
  • register a civil partnership.

If your personal circumstances change during the year, you must contact us. This applies regardless of whether you are the primary or secondary claimant. 

We will not remove the SPCCC from you immediately. However, it will be removed for the following tax year.

If you claim SPCCC as a secondary claimant and the primary claimant’s circumstances change, the SPCCC will be removed. This will not occur if you meet the criteria to be a primary claimant.

Next: Claims in year of separation or bereavement

Published: 12 December 2023 Print this page

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