Revenue Note for Guidance
This section enables a married couple to elect to be jointly assessed under section 1017. Provision is also made for the withdrawal of this election. Where such an election has not been made, a couple are automatically jointly assessed. Either spouse may request to be assessed separately and further may withdraw this notice at a later time.
(1) & (2) A couple may elect, at any time during a year of assessment, to be jointly assessed by giving a notice in writing to the inspector. Where such an election is made, the income of both spouses is assessed accordingly for that year and each subsequent year of assessment.
(3) Where notice in writing is given to withdraw this election in any year of assessment, then such election is not to have effect for that year and each subsequent year of assessment.
(4) Where a married couple living together have not elected to be jointly assessed under this section, they are deemed to have done so unless before the end of the year of assessment either of them gives notice in writing to the inspector that they wish to be assessed as single persons under section 1016.
Once this notice has been given, joint assessment is not to apply until such time as the spouse who applied to be assessed separately withdraws such application.
Relevant Date: Finance Act 2021