Income tax assessment after separation

[Mick31]

Hi,

in relation to income tax assessment after separation I understand that assessable spouse is taxed on all his income and spouse's income up to date of separation, and spouse is taxed as a single person from date of separation.

In relation to tax credit, does assessable spouse still receives married tax credit €3,660 for that year even though the other spouse still gets personal tax credit €1,830?

What happens about PAYE already paid by the non assessable spouse up to date of separation? Assessable spouse is taxed on that amount up to date of separation; however, is this PAYE taken off that amount or does it reduce tax liability of the non assessable spouse?

Thanks

 

[dockingtrade]

The non assessable spouse gets single persons credit added plus the sigle persons tax band. The tax already salary earned and tax paid is time apportioned to both.

ie separated after 6 months salary 25k tax paid 4k. The non assessbale will start the rest of the year with 12.5k and 2k paye paid with paye credit , personal credit and tax band of 36kish. all balanced up at the end of the year.

 

[Mick31]

Thanks Dockingtrade. I received my P21 today, and even though I was assessable person, my spouse will be issued a cheque after calculation.

Basically what happened, my spouse (non assessable) got a refund for her own portion after being taxed as a single person, and now she is getting another refund after taxing my own income and married portion.

Perhaps, my question is who gets the refund on assessable spouse income and married portion?