Re: Tax rate for unmarried couple
UNLESS you have a properly registered partnership, the unmarried couple is treated as 2 x single persons. Which is what they are for the Tax Man.
One of the persons has the children, and can claim the childrens deductions, and receive the child care allowance from the government. I assume this is a woman.
The other person (I assume this is a man) can pay the woman childcare contributions, which she declares on her return as income, and he declares on his return as child care costs.
This makes the tax dept happy and the books balance out.
Keep a record of what is paid to whom and when, eg: set up a bank transfer clearly labeled, and you'll be able to provide evidence of the transactions to satisfy Mr Tax Man.
Warning: may contain traces of nuts.