Separation, divorce and civil annulment

Overview

If you and your spouse or civil partner separate, and the separation is likely to be permanent, you need to be aware of the tax issues that arise.

When you separate, divorce, or have your marriage annulled, you should notify your Revenue office as soon as possible.

If you are legally separated, you should provide the following information:

  • the date of separation
  • a copy of the legal separation or divorce and any court orders made in relation to maintenance payments.

If you are not legally separated you should provide the following:

If you have children you may wish to apply for the Single Person Child Carer Credit (SPCCC).

Next: Tax in year of separation, divorce or civil annulment