Property held jointly by married couples or civil partners: The 50/50 rule: year of divorce or dissolution
The couple may have separated permanently before their divorce/dissolution. If so, the special rules for married couples and civil partners cease to apply at the time of separation.
Where the couple do not separate before their divorce or dissolution the 50/50 rule ceases to apply when the divorce becomes absolute or the dissolution becomes final; that is, when they cease to be married or to be civil partners of each other. The position is then the same as in the year of permanent separation (TSEM9836).