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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

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 cannot 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

Published: 12 December 2023 Print this page

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