PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER II TAXATION OF INCOME OF SPOUSES
General rules
F1279 Aggregation of wife’s income with husband’s.
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F2280 Transfer of reliefs.
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F3281 Tax repayments to wives.
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F4282 Construction of references to husband and wife living together.
A husband and wife shall be treated for income tax purposes as living together unless—
(a)
they are separated under an order of a court of competent jurisdiction, or by deed of separation, or
(b)
they are in fact separated in such circumstances that the separation is likely to be permanent..
F5282A Jointly held property.
(1)
Subject to the following provisions of this section, income arising from property held in the names of a husband and his wife shall for the purposes of income tax be regarded as income to which they are beneficially entitled to equal shares.
(2)
Subsection (1) above shall not apply to income to which neither the husband nor the wife is beneficially entitled.
(3)
Subsection (1) above shall not apply to income—
(a)
to which either the husband or the wife is beneficially entitled to the exclusion of the other, or
(b)
to which they are beneficially entitled in unequal shares,
if a declaration relating to it has effect under section 282B.
(4)
Subsection (1) above shall not apply to—
(a)
earned income, or
(b)
income which is not earned income but to which section 111 applies.
F6(4A)
Subsection (1) above shall not apply to income consisting of a distribution arising from property consisting of—
(a)
close company shares to which either the husband or the wife is beneficially entitled to the exclusion of the other, or
(b)
close company shares to which they are beneficially entitled in equal or unequal shares.
In this subsection “” means shares in or securities of a close company; and for this purpose “” and “securities” have the same meaning as in Part 6 (see section 254).
(5)
Subsection (1) above shall not apply to income to which the husband or the wife is beneficially entitled if or to the extent that it is treated by virtue of any other provision of the Income Tax Acts as the income of the other of them or of a third party.
(6)
References in this section to a husband and his wife are references to a husband and wife living together.
282B Jointly held property: declarations.
(1)
The declaration referred to in section 282A (3) is a declaration by both the husband and the wife of their beneficial interests in—
(a)
the income to which the declaration relates, and
(b)
the property from which that income arises.
(2)
Subject to the following subsections, a declaration shall have effect under this section in relation to income arising on or after the date of the declaration; but a declaration made before 6th June 1990 shall also have effect in relation to income arising before that date.
(3)
A declaration shall not have effect under this section unless notice of it is given to the inspector, in such form and manner as the Board may prescribe, within the period of 60 days beginning with the date of the declaration.
(4)
A declaration shall not have effect under this section in relation to income from property if the beneficial interests of the husband and the wife in the property itself do not correspond to their beneficial interests in the income.
(5)
A declaration having effect under this section shall continue to have effect unless and until the beneficial interests of the husband and wife in either the income to which it relates, or the property from which the income arises, cease to accord with the declaration.
Separate assessments
F7283 Option for separate assessment.
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F8284 Effect of separate assessment on personal reliefs.
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F9285 Collection from wife of tax assessed on husband but attributable to her income.
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F10286 Right of husband to disclaim liability for tax on deceased wife’s income.
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Separate taxation
F11287 Separate taxation of wife’s earnings.
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F12288 Elections under section 287.
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