Revenue E-Brief

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Revenue E-Brief Issue 76/2014, 01 September 2014

Tax treatment of married, separated and divorced persons

The income tax, corporation tax and capital gains tax manual has been updated in Part 44.01.01 to consolidate the material in relation to the income taxation of married, separated and divorced persons. It includes taxation in year of marriage, basis of assessment for married couples, non-residence of one or both spouses, taxation in year of death and taxation of maintenance payments. It replaces manuals 44.01.02, 03, 04 and 05.

The same material in relation to civil partnerships is available in Part 44a-01-01.

01 September 2014