Income Tax (Earnings and Pensions) Act 2003 section 681G

Meaning of "partner"

Section 681G defines who counts as a "partner" for the purposes of the high income child benefit charge, using a definition based on the one used for tax credits.

• Two people are "partners" if they are married or in a civil partnership and are not separated by court order or in circumstances likely to be permanent
• Two people are also "partners" if they are not married or in a civil partnership but live together as if they were a married couple or civil partners
• Either of these two conditions being met at any given time is sufficient for the individuals to be treated as partners at that time
• The definition is based on the tax credits definition, reflecting the social security nature of child benefit