Taxes Consolidation Act 1997 section 1031D

Election for assessment under section 1031C

Section 1031D allows civil partners who are living together to elect for joint assessment to income tax, and sets out how such an election operates, including withdrawal and automatic application.

• Civil partners living together may jointly elect in writing at any time during a tax year to be assessed under joint assessment, and may nominate which partner is the nominated civil partner.
• An election, once made, remains in force for that year and all subsequent years unless withdrawn.
• Either civil partner may withdraw the election by written notice before the end of a tax year, ending joint assessment for that year and all subsequent years.
• Where no election has been made, civil partners are automatically deemed to have elected for joint assessment unless either partner opts in writing to be assessed as a single person.