Single Person Child Carer Credit (SPCCC)

How do you claim or relinquish the SPCCC?

Primary claimant

Use myAccount to claim the SPCCC if  you are the primary claimant. You can complete parts A and C of Form SPCC1 .

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

Secondary claimant

If you are the secondary claimant and want to claim the SPCCC you can complete parts A and B of Form SPCC2. This cannot currently be completed online.

You claim the SPCCC through Revenue Online Service (ROS) on your Form 11 tax return if you pay tax under the self-assessment system.

Next: Changes in personal circumstances