Taxes Consolidation Act 1997 section 1031H

Application for separate assessments

Section 1031H provides for separate assessment of civil partners who have elected for joint assessment, allowing each partner's income to be assessed independently while preserving the overall tax advantages of joint assessment.

• Civil partners who are jointly assessed may apply for separate assessment, under which each partner is assessed to income tax as if they were not in a civil partnership.
• Despite separate assessment, the total personal reliefs and total tax payable remain the same as if the couple were jointly assessed, so neither partner is disadvantaged.
• An application must generally be made within the six months before 1 April of the relevant tax year, though couples who register their partnership during the year have until 1 April of the following year.
• Once made, a separate assessment election continues indefinitely for subsequent years unless the applicant withdraws it in writing before 1 April of a given year.