Taxes Consolidation Act 1997 section 531AV

Married couples

Section 531AV deals with the collection of universal social charge in joint assessment cases involving married couples and civil partners.

• Where a joint assessment election is in effect, USC payable by the non-assessable spouse or civil partner may be charged and collected as if it were USC of the assessable spouse or nominated civil partner.
• The election may be one made under section 1018 (married couples) or section 1031D (civil partners), or one deemed to have been made under those sections.
• USC rate bands and thresholds apply to each spouse or civil partner individually and cannot be aggregated or transferred between them.
• The provision is a collection mechanism only and does not alter the amount of USC due by either spouse or civil partner.