Revenue Note for Guidance

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Revenue Note for Guidance

1031B Assessment as single persons

(1) This section provides that, where civil partners are treated as living together, each civil partner is to be assessed and charged on his/her own income as if they were not in a civil partnership, 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.

Relevant Date: Finance Act 2020