In joint assessment the only amounts that one spouse can transfer to the other is 9000 of the standard rate band (which is why your rate band could increase from 32800 to 41800) . The other 23,800 of the rate band is not allowed to be transferred even in the circumstances where the 2nd earner has an income of less than 23,800. In other words the full 65,600 cannot be allocated to your employment.
As others have said if your wife's total earnings for the year will be 31,676 there will be very little unused rate band to transfer to you and her credits will be fully utilised as 3,300 credits only cover 16,500 of income.
Can they not opt for joint assessment for 2014 anytime between now and 31 December?However, since you've said you're separate assessment for 2014 there's nothing you can do now, you need to sort out joint assessment for 2015.
Can they not opt for joint assessment for 2014 anytime between now and 31 December?
However, Goosebump, since you don’t know what your wife’s income will be for 2014, an election for joint assessment and switching around rate bands and credits is not a good idea.
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