Tax treatment of separated couples 

If married couples are not living together, they are treated as separated spouses and taxed as single persons.

Special rules apply in the year of separation, and the taxation of each spouse depends on who was the assessable spouse.

In the year of separation, the assessable spouse is subject to tax on their income for the entire year plus the spouse’s income till the date of separation.

The assessable spouse is entitled to married tax credits and married rate bands. The non-assessable spouse is subject to tax on their income from the date of separation till the end of the tax year and is entitled to single credits and single rate bands.