Effect of marriage or civil partnership

Spouses and civil partners are taxed independently on their own income, earned and unearned, and any gains. Exceptions to the general principles apply to couples entitled to the tax reduction for those born before 6 April 1935, individuals in receipt of child benefit where they or their spouse/civil partner have an income above a specified level and from 2015/16 spouses or civil partners entitled to transfer 10% of their personal allowance between them (subject to further conditions). In these cases the tax charge or relief may affect the tax affairs of their spouse/civil partner.

Income from assets where the legal title

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