Revenue Note for Guidance
This section provides for the assessment of the nominated civil partner in respect of the total income of both civil partners. The total income of the other civil partner is treated as the total income of the nominated civil partner in addition to his or her own and all reliefs from income tax may be granted to the nominated civil partner for the period they elect to be assessed in this manner.
Where a couple in a civil partnership elect to be jointly assessed to tax, then the nominated civil partner is assessed, not only in respect of his or her total income, but also in respect of the total income of the other civil partner. As such, any reliefs from income tax due to the other civil partner in that year of assessment are granted to the nominated civil partner. A similar charge follows through in death cases where the nominated civil partner’s executors or administrators may be chargeable.
(1)(b) This section does not address the question of whether the income of the other civil partner is chargeable to tax.
Relevant Date: Finance Act 2021