Dependant: Difference between revisions
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A '''dependant''' (British English) or '''dependent''' (American English) is a person who relies on another as a primary source of [[income]]. For example, a minor child, under the [[age of majority]], is a dependant of his or her parent. However, a common-law husband or a wife who has been maintained by their partner may also be included in this definition.<ref>{{cite web|title=SE71308 - Tax treatment of Working Rule agreements: lodging allowances - definition of “dependant” (archived) |url=http://www.hmrc.gov.uk/MANUALS/senew/SE71308.htm |archive-url=http://webarchive.nationalarchives.gov.uk/20100512220148/http://www.hmrc.gov.uk/MANUALS/senew/SE71308.htm |dead-url=yes |website=hmrc.gov.uk |publisher=HM Revenue & Customs |accessdate=2 May 2016 |archivedate=12 May 2010 }}</ref> The existence of the dependant may enable the provider, such as a parent or guardian, to claim a [[Tax deduction|deduction]], for example in [[income tax]] calculations. |
A '''dependant''' (British English) or '''dependent''' (American English) is a person who relies on another as a primary source of [[income]]. For example, a minor child, under the [[age of majority]], is a dependant of his or her parent. However, a common-law husband or a wife who has been maintained by their partner may also be included in this definition.<ref>{{cite web|title=SE71308 - Tax treatment of Working Rule agreements: lodging allowances - definition of “dependant” (archived) |url=http://www.hmrc.gov.uk/MANUALS/senew/SE71308.htm |archive-url=http://webarchive.nationalarchives.gov.uk/20100512220148/http://www.hmrc.gov.uk/MANUALS/senew/SE71308.htm |dead-url=yes |website=hmrc.gov.uk |publisher=HM Revenue & Customs |accessdate=2 May 2016 |archivedate=12 May 2010 }}</ref> The existence of the dependant may enable the provider, such as a parent or guardian, to claim a [[Tax deduction|deduction]], for example in [[income tax]] calculations. |
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Revision as of 01:09, 30 June 2017
 | This article needs additional citations for verification. (January 2017) |
A dependant (British English) or dependent (American English) is a person who relies on another as a primary source of income. For example, a minor child, under the age of majority, is a dependant of his or her parent. However, a common-law husband or a wife who has been maintained by their partner may also be included in this definition.[1] The existence of the dependant may enable the provider, such as a parent or guardian, to claim a deduction, for example in income tax calculations.
In the UK, a full-time student in higher education, and with an adult who depends upon them, may be eligible for an 'Adult Dependant's Grant' in addition to other student finance they may be in receipt of.[2]
See also
References
- ^ "SE71308 - Tax treatment of Working Rule agreements: lodging allowances - definition of "dependant" (archived)". hmrc.gov.uk. HM Revenue & Customs. Archived from the original on 12 May 2010. Retrieved 2 May 2016.
{{cite web}}: Unknown parameter|dead-url=ignored (|url-status=suggested) (help) - ^ "Adult Dependants' Grant - GOV.UK". www.gov.uk. Retrieved 2016-05-02.
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