Marriage Allowance Transfer

Marriage Allowance Transfer

Didn't find your answer?

Where one spouse dies in early in tax year so that they have surplus personal allowance, can this (£1060) be transferred to their basic rate tax payer spouse?

HMRC were unable to give an answer and am waiting on a call back as their guidance does not appear to cover this point.

Comments appreciated.

Replies (9)

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By Duhamel
03rd Sep 2015 10:17

The lower earning spouse
has to surrender their PA first, usually death prevents them making this submission.

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RLI
By lionofludesch
03rd Sep 2015 10:25

Disagree

Their personal representatives can act for them.  If that wasn't the case, a valid tax return for the year of death would be impossible.

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By Branski
03rd Sep 2015 10:36

Thanks for comments..

HMRC officer said same as Duhamel to which I said same as lionofludesch plus MCA surplus transfer through Tax Return for example in year of death

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RLI
By lionofludesch
03rd Sep 2015 10:46

Early Days

Early days for this legislation ..... but intuitively, I believe the advice given to you by HMRC is incorrect.

However, at the moment, I can't find anything to back it up one way or the other.

Try asking them if they accept tax returns from dead people.

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By Branski
03rd Sep 2015 10:59

Thanks...

I should of added at that point they referred the matter to technical who were busy and will call me back.  Still waiting.

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Replying to LAMBERTCLERICAL:
RLI
By lionofludesch
03rd Sep 2015 12:36

Noooooo !!

Branski wrote:

I should of added at that point they referred the matter to technical who were busy and will call me back.  Still waiting.

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By SteveHa
03rd Sep 2015 12:39

To clarify Lion's last reply

"I should have....."

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By lionofludesch
03rd Sep 2015 14:12
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By Jane Wanless
28th Jul 2016 14:37

Has anyone heard further on this? I've come across a similar case

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