Single Person Child Carer Credit (SPCCC)
How do you claim or relinquish the SPCCC?
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.
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.
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