For queries or advice about pensions, contact the Northern Ireland Pension Centre. If you wish to report a problem with a road or street you can do so online in this section. If you wish to check on a problem or fault you have already reported, contact DfI Roads. You must have JavaScript enabled to use this form. Enter a valid email address. This feedback form is for issues with the nidirect website only. You can use it to report a problem or suggest an improvement to a webpage. Enter your feedback characters maximum.
Enter your question characters maximum. Extra comments optional. What to do next Comments or queries about angling can be emailed to anglingcorrespondence daera-ni. What to do next If you have a comment or query about benefits, you will need to contact the government department or agency which handles that benefit.
Carer's Allowance Call Email dcs. You can find out more information about the marriage allowance, including an example, in our guidance. Note that a marriage allowance claim may not always be beneficial! You can apply for the marriage allowance on GOV. If you cannot claim online, you can telephone HMRC on or otherwise use our marriage allowance letter template. However, like the marriage allowance, note that it is not restricted to married couples but also available to civil partners.
It is only available where at least one civil partner or spouse was born before 6 April The allowance can be transferred to your civil partner if your tax liability is too low to make use of it. It works as an extra amount which is added to your personal allowance, so it increases the amount of income you can earn before starting to pay income tax.
We publish further information here. Entering into a marriage or civil partnership will mean that you will be able to transfer assets to your civil partner without triggering either a capital gains tax or inheritance tax liability. The annual exemption is the amount of gains which an individual can make before needing to pay capital gains tax.
Note that, in addition, there is no stamp duty or stamp duty land tax on gifts between civil partners. Each individual has a nil-rate band for inheritance tax purposes. From 6 April , this is extended where the deceased leaves a residence or the sale proceeds of a residence to his or her direct descendants. For further details, please read our guidance.
Civil partners have an advantage over other couples not in a civil partnership or marriage in that:. By contrast, couples not in a civil partnership or marriage are treated entirely individually for inheritance tax purposes. Gifts between couples not in either a civil partnership or marriage would potentially be charged to inheritance tax if the person making the gift dies within seven years from the date of the gift.
For more detail on the above, please refer to our guidance. Couples who are not married and not in a civil partnership who are joint owners of property which is let out may agree any split of property income between them assuming the property is not let as part of a partnership business , even if this is different from the share owned in the property being let.
They would then be taxed accordingly on that split and no formal election is required, though it would be sensible to record the agreement in writing.
By contrast, where the joint owners of a let property are civil partners, the share of any profit or loss will be treated as arising to each owner in equal shares by law, even if the underlying beneficial entitlement is unequal for example, if only one civil partner funds the purchase of the property.
However, you may both elect, on form 17 , to be taxed in accordance with your respective beneficial interests instead, if these are unequal. Therefore, this is a case in which couples who are not in a civil partnership or marriage actually have more flexibility when it comes to splitting rental income from jointly-held property. This could translate to an overall tax saving if, by agreeing a certain split of income, better use can be made of tax allowances and lower rate bands.
Note that the position relating to the taxation of interest on joint bank accounts is slightly different where the joint account holders are not in a civil partnership or marriage.
In this case, each partner is taxed on the share of interest to which they are entitled. In most cases this will be , even if contributions to the account are unequal. Interest paid on joint bank accounts held by those in a civil partnership or marriage will, as in the case for jointly-held property, be taxed in equal shares by law unless an election is made to be taxed in accordance with beneficial interests instead if this is different.
Another possible disadvantage of being in a civil partnership or marriage is that you may only have one property which qualifies for private residence relief between you at any one time subject to exceptions in certain circumstances , even if you live separately. Private residence relief is a very important relief from capital gains tax where an individual sells a property which has, at some point, been their main residence.
For more information, please refer to our guidance. We mention above that there is no stamp duty land tax on transfers of property between civil partners or married couples. You can use it to report a problem or suggest an improvement to a webpage. Enter your feedback characters maximum. Enter your question characters maximum. Extra comments optional. What to do next Comments or queries about angling can be emailed to anglingcorrespondence daera-ni.
What to do next If you have a comment or query about benefits, you will need to contact the government department or agency which handles that benefit.
Carer's Allowance Call Email dcs. What to do next Comments or queries about the Blue Badge scheme can be emailed to bluebadges infrastructure-ni. What to do next For queries or advice about careers, contact the Careers Service. What to do next For queries or advice about claiming compensation due to a road problem, contact DFI Roads claim unit.
What to do next For queries about your identity check, email nida nidirect. Q: How do you book a civil partnership? Q: What is the situation in Scotland?
Q: How much does a civil partnership cost? Q: What is the minimal registration service? Q: Do we need to make a new will? Q: Do we need to re-register our children? Q: Do we need to inform the DWP regarding pensions and how do we do that? A: Yes. The easiest way is to call them on Q: Can we convert our marriage to a civil partnership and vice versa?
Q: What is the difference between marriage and civil partnerships? Pensions: Cohabiting: no right for couples to claim pension provisions on seperation; and no right to claim state pension on death.
0コメント