Taxes Consolidation Act 1997 section 1022

Special provisions relating to tax on wife's income

Section 1022 allows Revenue to collect unpaid income tax from the non-assessable spouse where the assessable spouse has failed to pay tax due under a joint assessment.

• Where tax remains unpaid 28 days after it became due, Revenue may issue a demand notice to the other spouse for the lower of the tax attributable to that spouse's income or the amount outstanding
• The demand notice is treated as a separate assessment on the other spouse for collection, enforcement, bankruptcy priority and appeal purposes
• Where a spouse dies, the surviving spouse may disclaim responsibility for the deceased spouse's share of the jointly assessed tax liability within two months of the grant of probate or letters of administration
• Any tax disclaimed by the surviving spouse is recoverable from the deceased spouse's personal representatives as if separate assessment had applied