Revenue Note for Guidance

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Revenue Note for Guidance

1031K Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners

Summary

This section allows permanently separated civil partners and, in certain circumstances, civil partners whose partnership has been dissolved to elect to be assessed jointly for income tax purposes under section 1031D, subject to certain adaptations of that section.

Details

Adaptation of section 1031D

(1) Where an enforceable maintenance payment to which section 1031J applies is made in a year of assessment by a party to a civil partnership (which has not been annulled or dissolved) and both civil partners are resident in the State, then section 1031D will apply as if —

  • the condition that the civil partner must be living with the other civil partner were deleted, and
  • the provision for the automatic joint assessment to tax on the civil partners or notice to change such an assessment or the withdrawal of such a notice, were deleted.

This allows separated individuals to elect to be jointly assessed (that is, as if the separation had not taken place).

Method of assessment

(2) Where separated civil partners elect to be jointly assessed under section 1031D (subject to the adaptations contained in this section) then, as respects any year for which the election has effect —

  • the Income Tax Acts apply to those civil partners as they would to civil partners living together who elect to be jointly assessed,
  • the total incomes of both parties is computed for tax purposes as if any maintenance payments had not been made (that is, they would be totally disregarded for tax purposes), and
  • income tax is charged, assessed and recovered on the income or incomes of the civil partners as if an application for separate assessments had been made by one of the civil partners under section 1031H.

Joint assessment for civil partners whose civil partnership has been dissolved

(3) Where an enforceable maintenance payment has been made by one party to a dissolved civil partnership for the benefit of another, this section may also apply to them in circumstances where —

  • the dissolution is under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act
  • both civil partners are resident in the State for tax purposes, and
  • neither civil partner has entered into another civil partnership or married.

Relevant Date: Finance Act 2020