All being well, my wife will take 4 to 5 months' unpaid maternity leave, starting Jan 1st next year. Obviously how to best manage our finances during this period is an important topic. One of the areas we're considering is efficient tax planning. As my wife won't be earning, could I be treated as married/one income and/or benefit from her tax credits? We've never been jointly assessed before as there was no benefit in doing so, and therefore this is new territory. Fully understand that the total amount of tax due won't change for both us next year, but the question is whether we can be smart about when it is paid, to maximise our cash-flow position, while she's out of the office.