Income Tax for married couple

Hi,
I need to find out when it makes sense for married couple to be jointly assessed and when he makes sense to be assessed separately!

For example if both people are on the higher rate of tax, does it makes sense to still be jointly assessed?

Thanks

You should be able to model the joint and separate assessment scenarios using a tax calculator such as this:

Tim Robbins said:

when it makes sense for married couple to be jointly assessed

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Almost always.

Tim Robbins said:

and when he makes sense to be assessed separately!

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Only if your relationship is in trouble and interspousal privacy is an issue.

Tim Robbins said:

For example if both people are on the higher rate of tax, does it makes sense to still be jointly assessed?

Click to expand...

Yes. You won't gain or lose in the short term but if your circumstances suddenly change, you may well gain significantly.