Separation & Divorce

Breakdown of a marriage, civil partnership or cohabiting relationship

This can be a difficult and stressful time and there will be many issues including financial matters to be considered as a result of the change in your personal circumstances. When you are sorting out your finances it will be important for you to be aware of the taxation implications of any agreements entered into, particularly any legal arrangements. While the tax office will provide every assistance to you in relation to your tax position you may also need to seek professional advice on certain matters.

Do I need to tell Revenue if I am separated?

Yes. You should let your tax office know as soon as possible after you separate so that any necessary adjustments to your tax position can be made. You should state the date of separation and give details of any financial arrangements entered into i.e. maintenance payments to your spouse, civil partner or child(ren), maintenance payments received by you, mortgage payments etc. You should also forward a copy of any documents governing the separation i.e. deed of separation, court order or maintenance agreement.

For further information on this topic, please refer to leaflet:
IT3 "What to do about tax on the breakdown of a marriage, civil partnership or cohabiting relationship".


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