Petty appears in the video dressed as The Mad Hatter, and actress Louise “Wish” Foley played Alice.

At the climax of the video, Alice is turned into a cake and is eaten by Petty and even friends of her own.

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It is also worth noting that although the living together test has its origins in the social security system, it is slightly different in that there is no requirement in tax credits that the couple need be part of the same household.

HMRC staff sometimes confuse the two tests, but the legal requirements are very different (although some factors may be relevant to both as explained below).

A claim for tax credits must either be made jointly by a couple (a joint claim) or by an individual (a single claim).

HMRC have a number of compliance initiatives to investigate claims and determine whether they have been made in the right capacity.

This difference is confirmed in the HMRC compliance manual which is often useful to quote and which states: Where the claimant says they are separated from their husband or wife you might find it helpful to consider the criteria at CCM15040 but remember the starting point is different.

They are to be treated as a married couple unless the evidence shows they are separated and it is likely to be permanent.

Stewart did not know who she was at the time, but went anyway.

When the partygoers all disappeared to a bathroom for a couple of hours to snort cocaine, he decided to go upstairs to bed. to find Nicks in his room trying on Victorian clothing and described the entire scenario as very much reminiscent of Alice in Wonderland.

The importance of making the correct claim Tax credits claimants are often shocked to find just how dire the consequences can be where they have made a claim in the wrong capacity. This can be a big blow to a family who have childcare costs to pay or have more than one child.

In most cases it is not possible to re-claim in the same capacity as the claim is likely to be picked up by the system and sent to a compliance officer again who is likely to disallow it on the same grounds.

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