Tax after marriage: joint assessment, separate assessment or separate treatment

Year of marriage

Both spouses stay taxed as single for the year. After 31 December, ask Revenue to review the year: if the tax you paid as two single people is more than joint assessment would have charged, the difference for the part of the year after the wedding is refunded. Tell Revenue about the marriage in myAccount under My Profile.

The three options from the next year

• Joint assessment: one spouse is the assessable person; credits and rate band can be shared and moved between you during the year in myAccount. Usually best, especially where one income is low.
• Separate assessment: each spouse is taxed on their own income and files separately, but unused credits and band transfer at year end, so the total is never more than joint assessment. Request it between 1 October of the previous year and 31 March; it cannot be backdated.
• Separate treatment: each spouse is taxed as single with no transfers. Only worth it where both earn well above the band and value total independence.

Home Carer versus increased band

Jointly assessed couples where one spouse earns little can get the Home Carer Tax Credit or the increased standard rate band for two incomes, not both. Revenue gives whichever is better.