TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Married persons and civil partnerships manual updates

A number of updates have been made to the Tax and Duty Manual Part 44-01-01 – Income tax treatment of married persons and civil partners.

The manual has been updated as follows:

  • The “year of registration of civil partnership” relief can no longer be claimed. Any year for which such a claim could be made is outside the “four year rule”, as no new civil partnerships can be entered into since the commencement of the Marriage Act 2015.
  • Individuals who are civil partners who have not advised Revenue of a change in status can still amend their status and make claims within the four year period.
  • The earned income tax credit cannot be transferred between spouses or civil partners.
  • Examples have been updated.

See Revenue eBrief No. 113/21 for further details.