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Tax Returns
VAT Returns
Bookkeeping
Key Dates
Useful Forms

Practice No.

13444

Institute of Certified Bookkeepers Crest

What counts as a partner?


Any of the following count as a partner:

 Someone you are married to and are living with or have lived with during the tax year.


 A civil partner you are living with or have lived with during the tax year.

 Someone you live with or have lived during the tax year as if you are married or in a civil partnership.


What doesn’t count as a partner?

 Someone you living with and are married to or are in a civil partnership with but are

now permanently separated from.


...back to Child Benefit, High Income Charge

Child Benefit -

Partners