TCM0076100 - Claims - work lists (general): Incomplete Applications work list - same sex couples (on or after 05/12/05) (Info)
The Civil Partnership Act came into effect on 05/12/2005, allowing two people of the same sex to register a civil partnership.
Note: The Marriage (same sex couples) Act 2013 extended marriage to same sex couples. See TCTM06100 for the definition of a couple.
From that date, same sex couples who are living together as partners must make joint claims for tax credits, irrespective of whether they have registered a civil partnership or not.
Changes have been made to the computer so that claims from same sex couples received on or after 5 December 2005 will no longer be rejected.
However, if a claim from a same sex couple is received before 05/12/2005 but there is a delay in capturing and/or processing the claim until on or after 05/12/2005, the claim will be treated differently.
Once the same sex couple claim has been scanned by Rapid Data Capture (RDC) or manually captured, an entry will be created on the Incomplete Applications work list. This is because the claim was received before 05/12/2005 and claims from same sex couples can’t be accepted until that date.
It will not be possible to immediately identify the work item as a same sex couple claim.
If the claim has been manually-captured, when you select the work item you will receive a new message in Function CAPTURE APPLICATION to let you know that both customers are the same sex and that the claim must be withdrawn.
If the claim has been scanned by RDC, the error message ‘6019 (Invalid Sex)’ will display in the Application Notes field when you go to the Summary Information screen in Function CAPTURE APPLICATION.
With effect from 05/12/2005, you must withdraw the claim in all cases when you have selected a work item in respect of a same sex couple claim received before 05/12/2005. You must withdraw the claim because the computer will no longer reject it. You must also send out a further claim pack to be completed jointly together with a covering letter.
Claims from same sex couples received on or after 05/12/2005 will be treated in exactly the same way as claims from opposite sex couples.
There is an Action Guide for this subject, select TCM0076120 to access it