Tax Assessment after marriage

seamus

I rang Revenue on this, but they weren't all that helpful for once.

Got married in September last year. I'm a PAYE worker, my wife pays a mixture of PAYE & Income tax.

Last week we submitted her form 11 for 2009 and paid the tax due. On the form we noted that her marital status had changed and put down for separate assesment. Going by the revenue website, this form of assessment will take my income into account when caculating her liability, and asked for my name & PPSN.

So we paid her tax liability for last year on the basis of assessment as a single person (as that's the figure that ROS calculated). But doing the calculations based on Separate Assessment, we would now be due a decent refund.

What do we do to apply for this? I rang revenue who directed me to the IT2 leaflet, but this only contains a form to change your assessment type for 2010, not to apply for a refund for 2009.

nompere

This is what they say in their leaflet:

"How will we be taxed in the year of marriage?

"For tax purposes, both spouses continue to be taxed as two single persons in the year of marriage. However, if the tax you pay as two single persons in that year is greater than the tax which would be payable if taxed as a married couple, a refund of the difference can be claimed. Any refund is due only from the date of marriage and will be calculated after the following 31 December.

"A refund of tax for the year of marriage would normally only arise where a couple are taxed at different tax rates and one spouse could benefit from the unused standard rate cut-off point or from some of the unused tax credits of the other spouse. See examples in Leaflet IT2 - Taxation of Married Persons."

http://www.revenue.ie/en/personal/circumstances/marriage.html#section2

It's really a matter of writing to them and asking them to do the calculation.