881 Returns by married persons/civil partners

Summary

Where in accordance with section 877 an individual is required to make a return of income which includes income of a spouse or civil partner, the individual may within 21 days notify the inspector that the spouse or civil partner has income. Where an inspector has been so notified, the spouse or civil partner may be required by the inspector to make a return of his/her total income.

Details

(1) Where under section 877 an individual is required to make a return of income which includes income of his/her spouse or civil partner, that individual may, within 21 days of receiving the notification from the inspector, notify such inspector that his/ her spouse or civil partner has income.

(2) Where an inspector —

• is notified by the individual that his/her spouse or civil partner has income, or
• is of the opinion that the individual’s spouse or civil partner has income,

the inspector may request a statement, similar to that required by section 877, from the spouse or civil partner (irrespective of which spouse or civil partner is chargeable to income tax in respect of that income).

(3) Where a couple has elected for joint assessment, the spouse or civil partner responsible for submitting the tax return must show the income of both spouses or civil partners in the tax return. This applies even in a situation where that one spouse or civil partner has complied with the procedure outlined in the preceding paragraph.

Relevant Date: Finance Act 2021