My neighbours have asked me to check their 2020/21 PAYE codes as they have given up trying to get through to HMRC to seek clarity on the situation.
I normally have no problem understanding PAYE code adjustments, but I am confused to see the following disparate Marriage Allowance adjustments in their individual codes in respect of the transfer of the husband's allowance to his wife :
Husband's code includes £1,250 transfer of allowance deduction which is just as I would expect
Wife's code includes £610 transfer of allowance addition - this I don't understand .
As it is a condition of the marriage allowance transfer that both parties to the transfer must be basic-rate taxpayers, why is the addition to the wife's code only £610 and not £1,250 ?
I feel rather stupid having to ask this question, but it's got me beat. What am I missing here that should be obvious to me ????