Revenue’s income tax, corporation tax and capital gains tax manual has been updated in Part 44.01.01 to consolidate material in relation to the income taxation of married, separated and divorced persons.

This updated manual includes information on the tax treatment of a couple in the year of marriage, the basis of assessment for married couples, the tax treatment where of one or both spouses are non-resident, the tax treatment in the year of death and the taxation of maintenance payments. It replaces manuals 44.01.02, 03, 04 and 05.

The same material in relation to civil partnerships is available in Part 44a-01-01.