Jointly Assesed liability

Dumb Juan · 22-09-2016 10:09AM #1

Hi
A couple are jointly assessed both have self employed income & PAYE income as well, he has a rental property. They have a large liability for Oct 16 to pay, he can pay his half but she cannot. She is the named person on the tax return. Are both people jointly liable for the tax bill or can the liability be allocated to just one person?

nompere · 22-09-2016 10:49AM

This is what Revenue say about collecting tax from the non-assessable part of the couple. They are notes on S.1022 Taxes Consolidation Act 1997.

This section applies where a couple are jointly assessed to tax. It allows the Revenue Commissioners to collect income tax from the non-assessable spouse where the assessable spouse has failed to pay the tax, or has failed to pay all the tax, assessed. The amount of unpaid tax which can be recovered from the non-assessable spouse is limited to that which is attributable to the income of the non-assessable spouse. In other words, the section does not allow Revenue to recover from the non-assessable spouse any unpaid tax assessed on the assessable spouse which is attributable to the income of the assessable spouse.

http://www.revenue.ie/en/practitioner/law/notes-for-guidance/tca/index.html

Dumb Juan · 22-09-2016 12:18PM

Thanks.

Jointly Assesed liability

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