Taxes Consolidation Act 1997 section 1031E

Special provisions relating to year of registration of civil partnership

Section 1031E provides relief to civil partners in the year of assessment in which their civil partnership is registered, allowing a proportionate tax repayment where joint assessment would have produced a lower liability.

• Civil partners are taxed as single persons for the year of registration and may not elect for joint assessment in that year.
• If joint assessment would have resulted in a lower combined tax bill, the excess is repaid on a proportionate basis using the formula A × (B/12), where A is the excess tax and B is the number of full or part calendar months from registration to the year end.
• Any repayment is divided between the civil partners in proportion to the tax each has paid for the year of registration.
• The claim must be made jointly in writing to the inspector after the end of the year of registration, and the general rules for personal allowances, reliefs and repayments apply.