The time limit for applying for Separate Assessment for 2012 for Married Couples and Civil Partners is fast approaching. The claim can be made by either spouse or either civil partner. It cannot be backdated to a previous year and continues into future years until withdrawn. The spouse or civil partner who made the initial claim for separate assessment must also be the person to withdraw it.
A withdrawal of Separate Assessment for 2012 must also be made by 31st March 2012.
More information can be found in Revenue Leaflet