Civil Partnership/Form 11

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Paulie74

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Hope someone can assist me on this one, currently completing a Form 11 (some non PAYE income) for 2014, we entered a civil partnership in June 2014, only one earner from that period thru year end 2014.


We are seeking to claim back tax paid for that period.


Partner 1. Zero income

Partner 2. Income in excess of 100k.


As there was only one income in that period, can my PAYE credits/standard rate allowance@ 20% be transferred to my partner for that period?


Is it the case that the (my) full €32800.00 can be applied to my partners earnings at the 20% rate or is it the case as I have read somewhere that the standard rate cut off point is €42800.00 for civil partners/married couples? Thereby allowing him earn additional money at the lower rate and allow for a rebate of tax paid at the higher rate?


Appreciate any guidance.
 
In the year of marriage / partnership you get the benefit of annual saving multiplied by the no of days of marriage / 365.
 
Thanks Joe_90, should I base my calculation on the €42800.00 or €32800 *2.
I'm unsure as to how much of the unused 20% rate can be used?
 
Paulie74 said:
Thanks Joe_90, appreciate your help.
Click to expand...

Bear in mind that, if you have no income, you can also transfer your Personal Credit. This is in addition to the increase in the standard rate band you already mentioned. Your PAYE credit, however, cannot be transferred to your partner.
 
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