Updates to the Tax credits for Widowed Persons or Surviving Civil Partners Manual and to the Single Person Child Carer Credit Manual

Tax & Duty Manual 15.01.17 deals with the tax credits available to widowed persons and surviving civil partners in the year of death of their spouse or civil partner and in the following years. It has been updated to incorporate the content of manual 15.01.23 and to include guidance on the entitlement of widowed persons and surviving civil partners to the Single Person Child Carer Credit. This credit replaced the One Parent Family Tax Credit from 01 January 2014.

Tax & Duty Manual 15.01.41 sets out the provisions of the Single Person Child Carer Credit. It has been revised (paragraph 9.4) to clarify the position with regard to this credit in the year a couple separates.

19 September 2014