Separating a Joint Income Tax Assessment (still married)

Reflective

As the title suggests, I'm curious about separating a current joint income tax assessment between a partner and myself. I've read into some documentation from Revenue, but the use of words such as 'separation' and 'divorce' was prevalent and slightly disconcerting.

The reason for wanting to do so, is that I'm a self-employed (sole trader) individual and curious about taking up an additional PAYE job simultaneously, whereas the partner is solely PAYE and will remain as such. Our income tax is assessed with my accounts at this moment, but will be simpler from an accountancy point of view to separate the taxation between us both if I do end up taking an additional employment role.

What sort of documentation would I need to submit, also, would it be fitting to go through with this before or after the end of calendar year? I'd appreciate some guidance on this matter.

seamus

http://www.revenue.ie/en/tax/it/leaflets/it2.html#section7

You're looking for separate assessment.

There are two branches in separate assessment;
- Joint Treatment, where some tax credits are divided between you
- Individual Treatment, where you are each basically taxed as a single person.

Ultimately it's not much simpler on the form 11 to change your assessment, and may not be financially beneficial in the end.

Adding in PAYE earnings is about the simplest part of a tax return.