Joint assessment
The joint assessment option is usually the most favourable basis of assessment for a married couple or civil partners. This option is automatically given by the tax office when you advise them of your marriage or civil partnership, but this does not prevent you from choosing any of the options examined earlier. Under this option, the tax credits and standard rate cut-off point can be allocated between spouses to suit their own circumstances.
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If one spouse or civil partner is self-employed, joint assessment can still apply.