1016 Assessment as single persons

(1) This section provides that, where a woman is treated as living with her husband, each spouse is to be assessed and charged on his/her own income as if they were not married, unless they elect to be jointly assessed.

(2) Where they make this election in a given year, this section does not apply for that year.

This section can only apply after a married couple have elected to come out of automatic joint assessment under section 1018.

Relevant Date: Finance Act 2021