PAYE & Form 11 married jointly assessed

H

harryd

Registered User
Messages
18
Hi,
I was looking for some advice on a PAYE & self employed married couple:

Got married in 2024 - Jointly assessed
Me: PAYE & assessable spouse - know my way around myAccount
Wife: self-employed/Form 11 - Earning <3kEUR income from art sales (tax exempt)

For 2025 her form 11 has changed to include me with my figures auto-imported
We tried to complete but says we owe 2.2kEUR - not sure why
I don't know my way around form 11 - find it difficult.

Before I engage an accountant:
Can my wife cease being self-employed and put any income under our joint myAccount?
We might have more income from renting a property (in her name) in future.
Anything I should look out for to understand the 2025 tax bill?
chatGPT says there's a known glitch in form 11/PAYE scenario that can lead to an incorrect tax liability.
Any easier option for us considering my wife has low tax exempt income?

Thanks in advance,
Harry
 
Any use?

Joint assessment

This page outlines joint assessment
www.revenue.ie www.revenue.ie

Joint assessment (where one partner is self-employed)​

If you or your partner are self-employed, joint assessment can still apply. You can decide if you wish to pay:
You can do this by how you allocate your credits and rate band. If you choose to pay most of your tax through PAYE, your credits can be transferred to the self-employed person.

The Employee Tax Credit and employment expenses cannot be transferred.
Click to expand...
One way or another you most likely want to stay jointly assessed as that will normally result in the most beneficial treatment especially if one spouse's income is low.
 
You can play around with form 11 as much as you like before you submit it. You can enter different values in any area.

Go to the calculate page after each change to see if your 2.2k due has changed.

If you mess the form up you can close form 11 and in the form opening box you can delete the form 11. This reverts it back to it's original state with all original prepopulated income and tax paid at source data restored.

With all this in mind you can experiment to see where the 2.2k tax demand is origionating from.

Check that the prepopulated PAYE and tax and USC deductions are accurate. Check if your wife's earnings are correctly classified as exempt artist income.

There is a drop down box for each employment. This includes PAYE employment, ARFs, Pensions etc. Check this list for tax exempt employment income.

If you are unable to figure out what is causing the tax liability, you could post further information on what exactly the form is showing. You could post screen shots with your name and private data blocked out.

Some posters will likely be able to assist you.
 
You won't be able to add your wife to your form 12 even though the income is below the limit for doing that normally, all tax exempt income returns must be on a form 11, only had that same query recently myself with Revenue.

Are you putting her income in the correct tax exempt box? Check you are claiming all the correct allowances too.
 
Ciru75 said:
Make sure you've claimed all your credits, the employee credit can be easy to overlook for example.
Click to expand...
And some credits have to be claimed on an annual basis. E.g. I'm still entitled to the Single Parent Child Carer tax credit in respect of my son who over 18 but in full time third level education. I had it last year but it disappeared for this year until I manually claimed it again.

Single Person Child Carer Credit (SPCCC)

This page provides an overview of the Single Person Child Carer Credit
www.revenue.ie www.revenue.ie
 
look at your joint tax credit certificate and check did you both get a paye tax credit awarded at the start of the year.? Each person needs to have paye income to claim this credit €2000
 
You must log in or register to reply here.
Back
Top