Separation and divorce:
Income tax

Married persons are treated separately for income tax purposes. The married couple's allowance was withdrawn for 2000/01 (unless one spouse was born before 6 April 1935).

Whether a couple are married, separated or divorced therefore has little impact on their treatment for income tax purposes. They may be of sufficient age to lose the married couple's allowance. Once separated, any income from joint savings or investments will no longer be treated for tax purposes as arising equally (as it is generally treated) but in proportion to the ownership of the underlying capital.