Separation, divorce, dissolution of civil partnership and civil annulment

Electing for married or civil partnership treatment

Separation, divorce or dissolution of civil partnership

When you separate, divorce or dissolve your civil partnership, you can choose to be treated as married or in a civil partnership for tax purposes. To claim this treatment, you should:

  • send written notification, signed by both partners, to Revenue by the end of the tax year
  • be paying legally enforceable maintenance payments
  • both be resident in Ireland
  • not have re-married, if you are divorced. This also applies to your former spouse or civil partner.

Where you opt for this treatment, only separate assessment is available.

You can both claim equal tax credits and rate bands during the year. You can transfer your unused credits and rate bands as appropriate.

At the end of the year you can request a review of your taxes. This establishes if any tax credits and rate bands are unused and available for transfer.

Civil annulment

In the case of a civil annulment, there is no choice of how to be treated for tax purposes. You and your former spouse or civil partner cannot choose to be taxed as a married couple or civil partners.

Next: Maintenance payments