As Holmes would say, 'Watson, this is a two pipe problem'.
Since they are married and are both in the UK, they should still be treated as a couple unless there is a court order separating them, or they are permanently separated. Does the latter apply? Separation in this sense need not mean physical separation (tax credits does not worry about notions of 'household'). I doubt if this kind of case was ever envisaged by HMRC. Even if wife is going into care permanently, you could make a case either way that client is single/couple, depending if they are a couple emotionally etc.
Given the risk of a stupid overpayment decision sometime in the future, I suppose client should write to the Revenue recorded delivery and state the facts, and seek advice from them. It may be that the award does not alter either way. Sadly this would be no justification to leave things as they are.
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