Update released on the tax treatment of married, separated and divorced persons

Revenue have announced updates today, 1st September 2014, affecting the tax treatment of married, separated and divorced persons.

The income tax, corporation tax and capital gains tax manual has been updated in Part pdf44.01.01 (PDF 180KB) to consolidate the material in relation to the income taxation of married, separated and divorced persons. It includes taxation in year of marriage, basis of assessment for married couples, non-residence of one or both spouses, taxation in year of death and taxation of maintenance payments. It replaces manuals 44.01.02, 03, 04 and 05.

In particular, the changes outlined in the manual are as follows:

  •  Year of marriage
  •  Basis of assessment for married couples
  • Cases involving non-residence
  •  Year of death
  •  Maintenance payments where the marriage has been annulled or dissolved or where the couples are separated or living apart

The same material in relation to civil partnerships is available in pdfPart 44a-01-01 (PDF, 170KB).

Other related information that may be of interest include:

15.01.03 Non-residents – Section 1032 TCA 1997
15.01.05 Incapacitated child credit
15.01.17 Special tax credit for Widowed Person or Surviving Civil Partner
15.01.41 Single Person Child Carer Credit
44a.01.01 Tax treatment of civil partners

Revenue leaflet IT 2 “Taxation of married persons and civil partners”
Revenue leaflet IT 3 “What to do about tax on the breakdown of a marriage, civil
partnership or co-habiting relationship”
Revenue leaflet IT 40 “Tax treatment of widowed persons or surviving civil partners”
Revenue leaflet IT41 “Bereavement – tax related information”