Unemployment as married couple

There are a few options should either yourself or your partner stop working during the year.

• Firstly, you can transfer any unused credits or rate band to the other spouse or civil partner if you're jointly assessed

• Alternatively, you can withdraw from separate assessment (within the time limits) and transfer any unused credits or rate band to the other spouse or civil partner

• Or you could choose to switch to joint assessment if you're assessed under separate treatment.