Revenue Note for Guidance

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Revenue Note for Guidance

1017 Assessment of husband in respect of income of both spouses


This section provides for the assessment of the husband in respect of the total income of both spouses. Here the total income of the wife is treated as the total income of the husband in addition to his own and all reliefs from income tax due to her are due to him for the period they elect to be assessed in this manner.

Section 1019 should be consulted as regards the assessment of a wife in respect of the income of both spouses.


Where a married couple elect to be jointly assessed to tax, then the husband is the assessable spouse and he is assessed, not only in respect of his total income, but also in respect of the total income of his wife. As such, any reliefs from income tax due to the non-assessable spouse in that year of assessment are granted to the assessable spouse. A similar charge follows through in death cases where the husband’s executors or administrators may be chargeable.

(1)(b) This section does not address the question of whether the income of the wife is chargeable to tax.

Relevant Date: Finance Act 2019