Panel A: Personal details — pages 2 and 3

THIS is one of the most important panels on the Form 11 as it is where you enter your personal details, such as civil status and residence status.

You should enter your civil status for 2016 at line 2.

If your status has changed during the year, you must report this at line 3.

IF WE GOT MARRIED OR ENTERED A CIVIL PARTNERSHIP IN 2016, DO WE GET ANY EXTRA TAX RELIEF? TOP TIP

Maybe. Individuals who were married or became civil partners during 2016 may be entitled to a year of marriage relief. However, it is important to note that in the year of marriage or civil partnership you are still taxed as single people and must file separate returns.

The good news is that if you paid more tax individually in that year than you would have if you were taxed as a couple, you can claim a refund of the difference on the Form 11. If you are due a refund, it will only be from the date of marriage or registration of civil partnership.

The amount that you will receive will be paid in proportion to the number of months that you were married or in a civil partnership.

Refunds are normally only due where a couple are taxed at different rates and one spouse/ partner could benefit from the unused standard rate cut-off point or for some of the unused tax credits of the other spouse.

If you are claiming a year-of-marriage relief, you will also have to complete Line 533 at page 25 and your spouse or civil partner will also have to complete the same section on their own Form 11.

WHAT’S MY BASIS OF ASSESSMENT IF I’M MARRIED OR IN A CIVIL PARTNERSHIP?

PAGE 2, line 4 — Married Couples & Civil Partnerships. For the years following your marriage, there are three options for taxation. These are listed at Line 4: Joint assessment Separate assessment Single treatment If you are a married couple or in a civil partnership and are filing jointly, the assessable spouse is obliged to submit only one Form 11, showing the income of both spouses/civil partners — unless you have already made a formal election to the Revenue Commissioners to have your tax affairs dealt with under ‘Separate Assessment’ or ‘Single Treatment’.

The terminology here can be confusing, so let’s explain the differences between the two.

Under Separate Assessment and Single Treatment, the spouse/civil partner must file separate tax returns. Under Single Treatment, each spouse/civil partner is treated as a single person with no right to transfer tax credits or standard rate cut-off points to the other spouse/ civil partner. However, under separate assessment, most tax credits that are unused and the standard rate cut-off point up to €42,800 in 2016 can be transferred to the other spouse/ civil partner — but only at the end of the tax year when the Form 11 is filed.

The increase in the standard rate tax band of up to €24,800 in 2016 is not transferable between spouses/civil partners.