2. Whose income and capital is included?
If you are one of a couple (married or living together as a married couple or in a civil partnership), your partner’s income and capital is added to yours. Otherwise, only your own income and capital is taken into account; that belonging to dependent children is disregarded (unless you have a claim for income support or income-based jobseeker’s allowance that began before April 2004 and you still receive support for your children through one of those benefits rather than through child tax credit).
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