IoM May Soon Allow Unmarried Couples Access To Joint Assessment

by Robert Lee, Tax-News.com, London

21 July 2003

The Manx Income Tax Division is considering changing the rules relating to joint assessment of married couples so that those in unmarried long term relationships can benefit from the procedure.

The tax division is due to publish a consultation document on the issues raised by this in the next few weeks.

It is also thought that the tax authorities are considering giving wives the same authority as their husbands in joint tax matters. At present only the husband's signature is recognised as legal on a tax return form, and wives cannot access tax records without their husband's consent.

"To be perfectly honest, the wife is treated as an inferior partner at the moment. We have got to do something to put that right," John Williamson, deputy assessor of income tax told the Isle of Man Online.

"So many people are breaking up, so many people are just not getting married ... it should be recognised within the law, within the legal rights of individuals. We don't think this is about tax at all. Tax has been caught on the edge of it really. This is more a social issue which government will have to consider," Mr Williamson added.

Under current rules, only married couples and co-habiting couples with children are permitted to benefit from the transference of allowances.

According to the IOM Online, any changes will become part of the third of four bills which are expected to simplify the jurisdiction's tax code and introduce a corporate tax system.

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