Taxes Consolidation Act 1997 section 1023

Application for separate assessments

Section 1023 provides the rules for separate assessment of a married couple who have elected for joint assessment, ensuring that while each spouse is taxed as if unmarried, neither the total personal reliefs nor the total tax payable is adversely affected.

• Where a jointly assessed married couple applies for separate assessment, each spouse is assessed to income tax as if they were not married, but the total personal reliefs and total tax payable remain the same as under joint assessment.
• An application must be made within six months before 1 April in the relevant year of assessment, or before 1 April of the following year where the couple married during the year in question.
• Once made, the application continues in force for all subsequent years unless withdrawn in writing before 1 April in a given year, in which case separate assessment ceases from that year onwards.
• Either spouse may make a return of total income for both, but Revenue may require a separate return from either spouse if not satisfied, and may require returns at any time.