Can I make a joint declaration?
You can file a joint return if :
You were married (before or during the tax year)
You were in a civil partnership from 01.01 to 31.12 of the tax year.
Example:
Emma and Olivier entered into a civil partnership on 15.06.N. For tax year N, they will not be able to file a joint tax return because they were not in a civil partnership throughout the tax year. If they remain in a civil partnership, they will be able to file a joint tax return for tax year N+1.
Julien and Mia were married on 15.06.N. For tax year N, they will be able to file a joint return.
You were married (before or during the tax year)
You were in a civil partnership from 01.01 to 31.12 of the tax year.
Example:
Emma and Olivier entered into a civil partnership on 15.06.N. For tax year N, they will not be able to file a joint tax return because they were not in a civil partnership throughout the tax year. If they remain in a civil partnership, they will be able to file a joint tax return for tax year N+1.
Julien and Mia were married on 15.06.N. For tax year N, they will be able to file a joint return.
Updated on: 13/02/2024
Thank you!