Marriage and civil partnerships

Taxation after a marriage or registration of a civil partnership

First year of marriage or civil partnership

You will continue to be taxed as two single people in the first year after your marriage or civil partnership.

You will qualify for a refund if you pay more tax for the year as two single people, than you would if you had been jointly assessed. If you are due a refund, it will only be given from the date of your marriage or from the date of registration of your civil partnership.

You can claim the refund of the difference after 31 December of that year. Refunds are repaid to each person in proportion to the amount of tax each of you paid.

If you wish to review your year of marriage or registration of civil partnership, please use myAccount and submit a request via myEnquiries.

Years following the marriage or registration of civil partnership

There are three options for calculating tax for you and your spouse or civil partner. These options are:

  • joint assessment
  • separate assessment
  • and
  • separate treatment.

You may choose the option best suited to you as a couple.

Next: Joint assessment