Taxes Consolidation Act 1997 section 1031G

Special provisions relating to tax on individual's civil partner's income

Section 1031G allows Revenue to collect unpaid income tax from the non-assessable civil partner where the assessable civil partner has failed to pay all or part of the tax due under a joint assessment.

• Where tax assessed on one civil partner remains unpaid 28 days after it became due, Revenue may issue a demand notice to the other civil partner for the lesser of the tax attributable to that partner's income or the amount outstanding
• The demand notice is treated as if it were a separate assessment on the other civil partner, carrying the same consequences for collection, enforcement, priority in bankruptcy, and appeal
• Once the demand notice issues, the corresponding amount ceases to be recoverable under the original assessment, and interest is adjusted accordingly
• Where a civil partner dies, the surviving partner may disclaim responsibility for unpaid tax attributable to the deceased partner's income by giving written notice within two months of the grant of probate or letters of administration