Taxes Consolidation Act 1997 section 1019

Assessment of wife in respect of income of both spouses

Section 1019 enables a married couple to elect, or to be deemed to have elected, for the wife to be the assessable spouse for joint assessment purposes.

• A married couple living together may jointly elect in writing before 1 April in a tax year that the wife be the assessable spouse, or the inspector may treat her as such where the couple are deemed jointly assessed and she was the higher earner in the basis year.
• Where the wife is the assessable spouse, all references in the Income Tax Acts to the husband being assessed on the couple's combined income are read as references to the wife, and vice versa.
• Once the wife becomes the assessable spouse she remains so for subsequent years, even if her husband's income later exceeds hers, unless the couple elect for joint assessment on the husband, single treatment, or separate assessment.
• An election for the wife to be the assessable spouse may be withdrawn by joint written notice before 1 April in a tax year, after which the husband reverts to being the assessable spouse.