Marriage and civil partnerships

Separate assessment

If you are separately assessed, you and your spouse or civil partner are taxed as single people during the year.

The following tax credits, if you are claiming them, are divided equally between you:

Allocating tax credits, reliefs and rate band

Any unused tax credits, reliefs and rate bands can be transferred between each spouse or civil partner. This is the same as joint assessment. For this reason you cannot transfer:

The amount of unused rate band you can claim is limited. It cannot exceed the standard rate band available to a jointly assessed couple.

Separate assessment is also be referred to as ‘separate assessment within joint assessment’.

You may each complete a single return, or one of you may complete a joint tax return. A joint tax return must include the income, credits and reliefs for both of you.

Note

You cannot claim both the Home Carer Tax Credit and the increased rate band. You should claim whichever is more beneficial based on your own personal circumstances.

How to request separate assessment

Either you or your spouse or civil partner can request separate assessment.

You can update your civil status and request separate assessment through 'Manage My Record' or 'My Profile' in  myAccount. You can also upload any supporting documentation. Your spouse will be required to confirm the request by signing into myAccount and confirming the status update. Alternatively, you can put your request in writing to Revenue.

The request must be made between 1 October of the previous year and 31 March in the year you want separate assessment to apply. For example, in order to be separately assessed in 2019, the claim must be made between 1 October 2018 and 31 March 2019.

When you request separate assessment it cannot be backdated and it lasts until you request to change it. The spouse or civil partner who made the request must also be the one to withdraw it.

Next: Separate treatment