Joint, Single or Separate Assessment for separated couple.

[2020GW]

My spouse and I are undergoing the process of marriage separation.

We are at the 'living separately' stage (nearly now 7 months), and am hoping things can be closer to the 'legal separation' stage by the end of 2022.

We are still Jointly Assessed: I am in PAYE private sector, my spouse since 2020 has been Self Employed.


My query is this.

I have no idea of either my spouse's Income or Revenue status (i.e whether actually registered with Revenue as Self Employed, whether any Income returns have been submitted 2020, 2021 etc).

My Revenue Tax Credit Certificates show tax credits [Personal, Employer & Home Carer] tax bands & employer details against my name (SELF) with NIL showing for my SPOUSE.

Am I best to remain Jointly Assessed or change to Separate Assessment or Single Person Assessment - might I be better off tax-wise given I am also

- full time carer of 2 school-age children
- in Private Rented Accommodation (unsubsidised)
- am not in receipt of Social Welfare

Any advice or direction would be greatly appreciated

 

[Flybytheseat]

As your not legally separated or divorced any spousal maintenance you are paying is not tax deductible. Probably easier to stay joint assessed until the legal separation or divorce is ruled on though your ex would need to provide you with her income details if not already in the revenue online tools. If she refuses then opt for separate assessment.

 

[2020GW]

As your not legally separated or divorced any spousal maintenance you are paying is not tax deductible. Probably easier to stay joint assessed until the legal separation or divorce is ruled on though your ex would need to provide you with her income details if not already in the revenue online tools. If she refuses then opt for separate assessment.

Thank you Flybytheseat..


I am interested to know however, would it make any difference (to your advice), if I confirm that I am actually the spouse currently in receipt of maintenance and I can almost guarantee he will not impart his income details to me

Thank you

 

[Brian O'Brien]

Thank you Flybytheseat..


I am interested to know however, would it make any difference (to your advice), if I confirm that I am actually the spouse currently in receipt of maintenance and I can almost guarantee he will not impart his income details to me

Thank you

If you separate you are entitled to an extra Tax Credit (SPCCC) and tax band goodness so I suggest you register as separated with Revenue asap. I don't see any benefit for you staying as jointly assessed. As the previous contributor mentioned spousal maintenance will be taxable if agreed as part of the separation agreement but note child maintenance is not taxable. You say you cannot see your spouse's income but they can see yours as it will be populated when they file their Form 11. Finally if your spouse is the assessable spouse they might be able to transfer one of your tax credits to them. So basically no benefit in staying jointly assessed from my experience.

 

[2020GW]

If you separate you are entitled to an extra Tax Credit (SPCCC) and tax band goodness so I suggest you register as separated with Revenue asap. I don't see any benefit for you staying as jointly assessed. As the previous contributor mentioned spousal maintenance will be taxable if agreed as part of the separation agreement but note child maintenance is not taxable. You say you cannot see your spouse's income but they can see yours as it will be populated when they file their Form 11. Finally if your spouse is the assessable spouse they might be able to transfer one of your tax credits to them. So basically no benefit in staying jointly assessed from my experience.

Thank you so much for your advice, I will follow this up...