What will change in 2011?
Until 1 January 2011, as a couple living together without being married, you can opt for tax partnership. As from 2011 you are tax partners when you meet certain conditions: you can no longer choose to become tax partners. More information about these conditions is given in You live together without being married.
If you are married or have a registered partnership, then you will not usually be affected by the changes: you are then tax partners. See also: You are married or have a registered partnership.
Are you going to divorce? Until 1 January 2011 your tax partnership ends at the time that you are permanently separated from your former tax partner. This will change from 2011. Information about the changes is given in Are you going to divorce?
What will not change?
There will be no changes in the consequences of tax partnership and the income and deductible expenses you may divide.