Effect of relationship breakdown

When a marriage or civil partnership breaks down, the significant date for income tax purposes is the year in which the parties permanently separate and not the year of divorce or dissolution if later. The year of separation is therefore relevant to the tax reduction for married couples and civil partners born before 6 April 1935, which remains available in full for the year of separation. Where a person earning over a specified amount pays the high-income child benefit tax charge because their spouse, civil partner or cohabitant earns less than this limit and claims child benefit, the charge does