Revenue Note for Guidance

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Revenue Note for Guidance

1021 Repayment of tax in case of certain husbands and wives

(1) This section applies in a year of assessment to a married couple who are jointly assessed under section 1017 and to whom section 1023 (separate assessment) does not apply.

(2) Any repayment of tax due to a couple is to be divided between the spouses on the basis of the tax paid by them for the relevant year of assessment. For administrative reasons, if the amount repaid is below 25 it is to be repaid to the assessable spouse.

(3) Where an inspector is satisfied that a repayment or most of a repayment is due in respect of an allowance or relief which, if separate assessment or separate treatment had applied, would be payable to one spouse only, the repayment may be divided between the spouses in such a manner as the inspector feels is just and reasonable.

Relevant Date: Finance Act 2021