What separate assessment is

The same total tax as joint assessment, but each spouse pays their own share.

Separate assessment works out your tax as a couple as if you were taxed jointly. Then it splits the credits and the band, so each of you pays your own tax and gets your own refunds. It suits couples who want to keep their tax apart. Either spouse can apply, before 1 April in the tax year you want it to start. It stays in place until the application is withdrawn.

Terms: Joint assessment

All topics for couples · General information, not tax advice.