Married taxation - some cases and queries

I'm very interested in this topic also as we are considering joint assessment, I just have a couple of queries regarding this -

(1) If we apply to be jointly assessed this year, if there is a change in our financial circumstances can we then apply to go back to single assessment if we feel this would be more benefitical in the future?
(2) We are married 6 years, can the joint assessment be backdated for this period?
(3) If we decide to be jointly assessed is it just a matter of writing to the Tax Office quoting our PPS numbers and sending a copy of our marraige certificate?
 
We are getting married in aug

i earn 48k my fiance works 4 days and earns 17,640k

i presume joint assessment is the way to go

what would be the best way to allocate our tax credits between us???
 
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