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21st November 2008 at 10:20 am
#334
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Section 839 doesn’t connect people who are living together unless any of the other connecting factors mentioned in the section apply. I am not aware that HMRC feel strongly about this. Nick B has pointed out that such persons do not get the exemption for separating/divorcing couples and any amendment to s839 to catch unmarried couples would probably have to copy the social security provisions dealing with unmarried couples and would be both complex and subjective.