Tax credits on separation and divorce

By Tolley

The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Tax credits on separation and divorce
  • Notification
  • Responsibility for the child(ren)
  • Collection of overpayments

Where a tax credit claim has been made jointly by two claimants and the couple separates with very little likelihood of them getting back together, the joint claim comes to an end. Each claimant, to the extent that they are entitled, must make a new claim to tax credits separately.

TCA 2002, s 3(3)–(5A)

Where the separation is not permanent and there is a possibility that the couple may get back together, the joint claim will continue until such time as the split becomes permanent.


Where couples separate and it is likely to be permanent, the change must be notified to the Tax Credit Office within one month of the separation to avoid an overpayment of tax credits. New claims must also be submitted if appropriate. These can be backdated to the date of the separation provided the new claim

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