Joint assessment

Bern14

Hi
I read a bunch of posts here and the revenue page but I'm still a bit confused on this topic.
I earn 60K EUR and husband will have earned maybe 15000EUR by the end of 2016 - he only just started a full time job and before was ad hoc lecturing throughout the year.
We currently file for tax credits separately (all credit is allocated to me + he gets his PAYE) and I have a feeling we would benefit from a joint assessment. If so, what's the best way to split the credits?
Also, we had a similar situation in 2015 but I assume it's too late to file a return for that?
Can anyone shed some light on this please?

exaisle

It's unclear how you are assessed because if you were seperately assessed you couldn't have a situation where "all credit is allocated to me + he gets his PAYE". In separate assessment the Married tax credit would be divided equally between you.

You are automatically jointly assessed as soon as you inform Revenue that you have married. Did you at some stage elect for separate assessment?

There's a simple rule of thumb here....you can't be worse off under joint assessment.

I suspect that you have simply allocated your credits in the way that you've described and that yes, you would benefit from a review of all years. If you haven't filed a return for 2015, you should do so immediately (and pay the tax arising) although at this late stage, it's possible you will incur a penalty for late submission (but not if you are in a refund position). If your husband was doing "ad hoc lecturing" then it sounds like he was self-employed.

Again, best advice here would be to engage the services of an accountant to sort it out....

Bern14

Thanks for the reply, makes sense. I will seek help to sort out tax return.