About separate assessments
Separate assessments is not independent taxation. It only allows married couples or civil partners some autonomy in filing and paying tax.
If you permanently separate from your spouse or civil partner you'll need to tell us. You will not be taxed as a married couple or as civil partners from the date you separated.
Permanent separation from your spouse or civil partner
If you're married or in a civil partnership you can elect to be separately assessed. You'll each complete your own tax return, but you'll still get the married or civil partnership tax allowance.
This means we'll need both tax returns to work out your tax and your combined tax will be the same as a joint married or civil partnership tax bill.
You're responsible only for the tax bill in your name.
Independent taxation
If you're married or in a civil partnership and elect for independent taxation you'll each fill out your own tax return. However, you will not get the married or civil partnership tax allowance.
You're responsible for filing your own tax return and paying your own tax.
Independent taxation
Electing for separate assessments
If you elect to have separate assessments:
- it makes no difference to the amount of tax you pay as a couple or to your ITIS effective rate
- you're liable to pay just your proportion of the total tax
- it allows you to keep your income confidential from your spouse
- you will not automatically get a breakdown of how your tax is worked out
- all separate assessment cases are manually assessed so cannot go through any automated processes
For example, a married couple want to be separately assessed. Spouse A has earnings of £60,000 and spouse B has earnings of £15,000.
Spouse A
| £60,000
| £8,400
| 14%
|
|---|
Spouse B
| £15,000
| £2,100
| 14%
|
|---|
Total
| £75,000
| £10,500
|
|
|---|
How separate assessments work
Each spouse will receive their own tax return to declare their own income. Any joint income should be split in proportion, for example rental income from jointly owned property.
Your tax is calculated based on your joint income and the tax reliefs you get as a married couple. You then each receive your own tax bill which you're liable to pay.
We can only assess what tax you need to pay once we have both of your returns. All separate assessments have to be calculated manually so you may need to wait longer for your tax bill.
Before you consider separate assessments
Pay your share of your joint tax bill
Separate assessments will allow you pay your share of your joint tax bill, but we will still need both your tax returns before we can calculate the tax. This is because your share of the tax bill is still based on your combined income and a share of the married tax reliefs. You pay your proportion of the overall tax.
Keep your income private from your spouse or civil partner
Separate assessments does allow privacy in dealing with your own tax affairs, but you won't be able to see the full workings of how your tax is calculated. We can't give you the calculation without disclosing both sets of income to both parties.
Separated from a spouse or partner
If you've permanently separated from your spouse or partner, you do not elect for a separate assessment, but you do need to tell us that you've separated.
You'll receive your own tax return to complete and will be taxed as a single person from the date you permanently separated.
You can tell us if you've separated using the tax enquiry form.
Personal tax enquiry form
Request a separate assessment
Either spouse or civil partner can make a request in writing to Revenue Jersey by the end of October of the year of assessment. It will then apply for that year of assessment onward.
If you marry or register a civil partnership later after October, you have one month from the day of your marriage or civil partnership registration.
Cancelling separate assessments
The spouse or civil partner who made the original request can cancel separate assessments.
We must receive the cancellation by the end of January for it to be effective for the previous year.
If you have separate tax assessments and you permanently separate from your spouse or partner you must tell us, as you will be taxed as a single person.
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