PAYE and Self employed couple. PAYE is assessed spouse. Form 11?

Whistler@

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Hi there

Married couple. We were separately assessed PAYE for years, both higher rate tax payers so didn't matter.

In 2025 one person moved to self employed (all income is PAYE) and one had only 6k PAYE income.

Assumed (stupidly) we could be jointly assessed at the end of the year and get relevant refund, but on initial call with Revenue was told tax credits and bands could only be shared going forward.

However somehow they managed to change our 2025 status to jointly assessed and allocated the PAYE worker as the assessed spouse. Now the PAYE worker cannot generate a statement of income on Self Service as it says they are registered for income tax.

Questions: Does the PAYE worker now need to complete a Form 11 on a joint basis (and thus register for income tax)? And the worker who is actually self employed is noted as the spouse?

Many thanks
 
Either spouse can be the assessed person.

The spouse who is best able to complete the form 11 should be chosen as the assessed person.

The PAYE spouse's employment will be prepopulated into the form 11.

The statement of income for both spouses can be generated on ROS.
 
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