Taxes Consolidation Act 1997 section 1031P

Interpretation (Chapter 1)

Section 1031P defines key terms used in Part 44B, which deals with the tax treatment of cohabitants.

• A "cohabitant" is one of two adults who live together as a couple in an intimate and committed relationship, as defined in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.
• The couple may be of the same or opposite sex but must not be related within the prohibited degrees of relationship, married to each other, or civil partners of each other.
• A "qualified cohabitant" is one who, immediately before the relationship ended, had been living with the other adult as a couple for at least 2 years (where there are dependent children) or at least 5 years in any other case.
• An "inspector" means any inspector whom the cohabitant giving a notice may reasonably consider to be the appropriate inspector, or any inspector who indicates readiness to accept the notice.