Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

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Married Person's Allowance

A married person may claim the allowance if his spouse does not have taxable salary income. Marriage means a lawful marriage.  

Full allowance is granted in the year of marriage. No apportionment of the allowance is required. Press here for the amount of allowances.

If  his spouse has assessable income, the taxpayer cannot get the allowance unless both spouses elect to have their income jointly assessed in a single tax bill.

Election for joint assessment must be signed by both the husband and wife, within one year after the end of the year of assessment. If either spouse gets  a Salaries Tax assessment after this time limit, then the time limit will be extended to 1 month after the assessment becoming final and conclusive (i.e. 2 months from the date of assessment in case of no objection).  

It is advisable for the couple to elect for joint assessment if either spouse has  low taxable income. This is because there may be unabsorbed personal allowance which can be transferred to the other spouse under joint assessment. If joint assessment is elected, the Revenue will compute whether the joint assessment will make them pay less tax in total and if yes, the Revenue will proceed to  do the joint assessment ; and if not,  the Revenue will not make the joint assessment, but will inform the couple of this by way of an assessor's note. 

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