Taxes Consolidation Act 1997 section 1031C

Assessment of nominated civil partner in respect of income of both civil partners

Section 1031C sets out the rules for assessing income tax on civil partners who have elected to be jointly assessed, including the treatment of income and reliefs of the nominated civil partner.

• Where civil partners elect for joint assessment, the nominated civil partner is assessed on the combined total income of both partners for any part of the year they are living together.
• The other civil partner's income is determined on its own merits and is unaffected by the joint assessment election.
• Tax on the other civil partner's income is assessed on the nominated civil partner (or their executors or administrators), not on the other civil partner or their representatives.
• The nominated civil partner may claim reliefs referable to the other civil partner's income, losses or payments, but only for a year in which joint assessment applies.