Revenue Note for Guidance

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Revenue Note for Guidance

531I Married couples


This section provides that in joint assessment cases where liability to levy in respect of relevant income arises the assessment made on the assessable spouse may incorporate the levy due by the non-assessable spouse.


Where an election for joint assessment was made under section 1018, or is deemed to have been made, any income levy payable by the non-assessable spouse shall be charged collected and recovered from the assessable spouse, as if such income levy payable was payable by that assessable spouse.

Relevant Date: Finance Act 2021