Single Person Child Carer Credit (SPCCC)
Claims in year of separation or bereavement
What if I separate from my spouse or civil partner?
If you are the non-assessable spouse or civil partner you may claim the SPCCC in the year of separation. You must meet all the conditions to qualify. You may also be entitled to an increased rate band.
If you are the assessable spouse or civil partner you can not claim the SPCCC in the year of separation. This is because you keep the married person's allowances.
Death of a spouse or civil partner
If your spouse or civil partner dies you cannot claim the SPCCC in the year of bereavement. You may claim the SPCCC for the following tax years, if you meet the qualifying criteria.
What happens if I stop living with my partner?
If you cease to cohabit with your partner during the year, you cannot claim the SPCCC. If you meet all the requirements, you may be entitled to claim the SPCCC in the next tax year.
Next: Non-resident claimants