Married couple - PAYE worker & Self employed

Hi All,

My brother-in-law is self-employed and my sister is a PAYE worker. They are married since Sept-2003. What is the most tax efficient way to be assessed? My sister works part-time however is it possible that she can allow her husband avail of her tax credits etc i.e. marriage relief?? Thanks for any advice....

Joint assessment generally proves the most efficient although there are sometimes situations where separate or single treatment may be appropriate.

Under joint assessment they can earn €76,800 between them at the standard rate. This breaks down to a maximum of €45,400 to either and €27,400 to the other at the standard rate.

The married credit of €3,660 can be taken by either spouse. The PAYE credit of €1,830 is not transferable and must remain with the PAYE earner ( in this case the wife)

Thanks Graham07