Glossary · PAYE and payroll
Joint assessment
How most married couples and civil partners are taxed: incomes combined, credits and bands shared.
Under joint assessment, one spouse is the assessable spouse (the one taxed on both incomes). Credits can be moved between you. In 2026 the 20% band is €53,000, with an increase of up to €35,000 if both earn. The employee credit and the extra band can't be transferred.
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Related terms
Standard rate cut-off point · Home Carer Tax Credit
All terms · General information, not tax advice.