Husband and wife / civil partners

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Owner-Managed Businesses

Guidance

STOP PRESS: At Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Background to the taxation of spouses and civil partners

‘Independent taxation’ means that husbands and wives, and civil partners, are treated as independent from one another in respect of:

•
income tax bands
•
personal allowances
•
making and filing tax returns
•
payment of income tax, and
•
tax reliefs

The tax treatment of members of civil partnerships is aligned

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