Separation, divorce and income tax

If you and your spouse separate, it may change the way you are taxed. The information here also applies to civil partners who separate.

This page explains how income tax is affected. You can also read about capital taxes following separation or divorce.

When a couple separate, they may agree that payments will be made to support a child or former partner. Read about how maintenance payments are taxed.

If you are separated and have a legal agreement for maintenance payments, you can choose to continue to be treated as a married couple for tax purposes.

If you have a child that lives with you for most of the year, you may be eligible for the Single Parent Child Carer Credit.

How you are taxed in the year you separate depends on how you were taxed as a couple.

You may have been taxed under:

• Joint assessment
• Separate assessment
• Single assessment

For more information on these options, read about the taxation of married people and civil partners.

Joint assessment

Under joint assessment, one person is responsible for making tax returns. They are called the assessable spouse (or nominated civil partner).

If you were the assessable person

You are entitled to the following for the full year in which you separate:

• The married person’s tax credit
• The married standard rate tax band
• Employee tax credits for you and your former spouse, if eligible

You are taxed on your own income for the full year, as well as on your spouse’s income for the year up until the date of separation.

If you were not the assessable person

You will be taxed on the income you earn from the date of separation. You will be entitled to the full:

• Single person’s tax credit
• Employee tax credit, if eligible

Separate assessment

If you were taxed under separate assessment, your income up to the date of separation is assessed in the usual way. Unused tax credits and rate bands can be transferred between you.

For the remainder of the tax year after separation, you will be treated as single and you get the single person’s tax credit and any other tax credits you are entitled to.

Single assessment

If you were assessed as single persons before you separated, your income tax assessment will not be affected.

If you separate and the separation is likely to be permanent, you should contact Revenue to inform them of your change in circumstances.