531AV Married couples or civil partners

Summary

This section provides that in joint assessment cases, an assessment made on the assessable spouse or nominated civil partner may incorporate USC due by the non-assessable spouse or other civil partner.

Details

Where an election has been made, or is deemed to have been made under section 1018 or section 1031D and has effect for a year of assessment, USC payable by the non-assessable spouse is to be charged, collected and recovered as if it was USC payable by the spouse assessable or nominated civil partner under section 1017 or section 1031C

Relevant Date: Finance Act 2021