Taxes Consolidation Act 1997 section 881

Returns by married persons

Section 881 deals with the ability of an individual to notify Revenue that their taxable income includes income of their spouse or civil partner, and with Revenue's power to require a separate income return from that spouse or civil partner.

• An individual who receives a section 877 notice to return total income may, within 21 days, notify the inspector that the income includes income of their spouse or civil partner.
• Where the inspector is so notified, or independently believes the spouse or civil partner has income, the inspector may require that spouse or civil partner to deliver a separate statement of income.
• The spouse or civil partner's statement must set out income from every source, arranged by schedule, for the period specified in the notice, regardless of which spouse or civil partner is the chargeable person.
• Delivering a separate statement does not affect the joint assessment obligations — the assessable spouse or civil partner must still include both parties' income on the main return.