Revenue Note for Guidance

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Revenue Note for Guidance

1031D Election for assessment under section 1031C


This section enables a couple in a civil partnership to elect to be jointly assessed under section 1031C. 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 civil partner may request to be assessed separately and further may withdraw this notice at a later time.


Election to be jointly assessed

(1) & (2) The civil partners 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 civil partners is assessed accordingly for that year and each subsequent year of assessment. The civil partners may also elect which of them is to be the nominated civil partner.

(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.

Automatic joint assessment

(4)(a) Where civil partners living together have not elected to be jointly assessed under this section, they are deemed to have done so and the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner 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 1031B.

(b) Once this notice has been given, joint assessment is not to apply until such time as the civil partner who applied to be assessed as a single person withdraws such application.

Relevant Date: Finance Act 2021