When a marriage or civil partnership breaks down, the significant date for income tax purposes is the year in which the parties permanently separate and not the year of divorce or dissolution if later. Where a person earning over a specified amount pays the high-income child benefit tax charge because their spouse, civil partner or cohabitant earns less than this limit and claims child benefit, the charge does not apply after the couple separate. Couples who save tax by transferring a percentage of their personal allowance between them can withdraw the election with effect
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