Section 1031C Assessment of nominated civil partner in respect of income of both civil partners

(1) Where an election under section 1031D to be assessed to tax in accordance with this section has effect for a year of assessment—

(a) the nominated civil partner shall be assessed and charged to income tax, not only in respect of his or her total income (if any) for that year but also in respect of the other civil partner’s total income (if any) for any part of that year of assessment during which they are living together, and for those purposes and for the purposes of the Income Tax Acts, that last-mentioned income shall be deemed to be the income of the nominated civil partner,

(b) the question of whether there is any income of the other civil partner chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount of that income for tax purposes shall not be affected by this section, and

(c) any tax to be assessed in respect of any income which under this section is deemed to be income of the nominated civil partner shall, instead of being assessed on the other civil partner, or on his or her trustees, guardian or committee, or on his or her executors or administrators, be assessable on the nominated civil partner or, in the appropriate cases, on his or her executors or administrators.

(2) Any relief from income tax authorised by any provision of the Income Tax Acts to be granted to the nominated civil partner by reference to the income or profits or gains or losses of the other civil partner or by reference to any payment made by the other civil partner shall be granted to the nominated civil partner for a year of assessment only if the nominated civil partner is assessed to tax for that year in accordance with this section.

(3) Subject to subsection (4), for a year of assessment prior to the current year of assessment in which this section applies as a consequence of an election made (including an election deemed to have been duly made) under section 1031D, a civil partner who is not assessed under this section may elect to be so assessed and such election shall apply in place of any earlier election or deemed election for that year of assessment.

Amendments

Finance Act 2016 section 55(b).

(4) Subsection (3) shall not apply where either civil partner is a chargeable person (within the meaning of section 959A).

Amendments

Finance Act 2016 section 55(b).