Tax return question

[errigal]

In the 06 tax year, I was partially self employed (director of my own 1 man company) and partially PAYE. My partner was the other director, but drew no remuneration. She has always been PAYE at the top rate during 06.

Towards the end of the year when I was PAYE, we got married.

I now want to do my own personal tax return for 06 and also for my wife.

Few questions...
* What forms do I need to fill out ?
* Can I get taxed for 06 as a couple - I understand it might be slightly beneficial to do this even though we are both paying at the top rate. If so, can I call the tax office now and retrospectively say we want to be taxed for 06 and going forward as a married couple. We only got married toward the end of 06 so not sure if its pro rata or ... ?

TIA

 

[Nige]

You should both fill out Form 11 (available on www.revenue.ie).

If you are both higher rate tax payers, there is no income tax benefit in being taxed as a married couple. In any case, you cannot be jointly assessed in the year you got married but if there was a tax benefit is would be time apportioned and you would both get your shares of the tax refund.