Revenue eBrief No. 100/19

15 May 2019

Income Tax treatment of married persons and civil partners

Tax and Duty Manual Part 44-01-01 - Income Tax Treatment of Married Persons and Civil Partners - now incorporates the Income Tax-related contents of Part 44a-01-01 - Taxation of Civil Partners.

As a result, Part 44-01-01 has been retitled to better reflect its current content. The examples in the manual have also been updated and further guidance is provided regarding the Income Tax treatment of separated spouses or civil partners in the year of separation.