Marriage and Tax

The tax benefits of being married

When you get married, for the remainder of the tax year each person will continue to be taxed as a single person. If you find that this amount is greater than the amount you would pay as a married couple then you can claim back the difference the following tax year. It is advisable to tell the tax office when you are getting married.

Tax options

There are 3 types of taxation for married couples.

Single person

The first is assessment as a single person, which means that each person is continued to be taxed as a single person. This means that each person is taxed on their personal income and receives their own tax credits and standard cut-off point. This choice is not usually the best option for a married couple for several reasons, as it means that tax credits and standard cut-off point cannot be transferred. Also, if your partner is caring for a dependent, you would not be entitled to Home Carer’s Tax Credit.

Separate assessment

Next there is separate assessment, which is similar to the previous option with a few exceptions. Under separate assessment some tax credits can be divided equally between the couple. These include; 

• married tax credit
• age tax credit
• blind person's tax credit
• incapacitated child tax credit.

Joint assessment

Finally, the most common form of taxation for married couples is joint assessment. Joint assessment is the most beneficial way for a married couple to be assessed. Tax credits and standard cut off points can be allocated between the couple so that if only one person works they will receive the tax credits and cut off point. If both people work then it is up to the couple to decide who the assessable party is. The Inland Revenue must be informed of which person is assessable.

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