Client married in October 2018 and wife wishes to transfer marriage allowance to him. Is the claim for the whole tax- year or limited due to not being married for the whole tax-year|?
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ITA 2007 s55C
Election to reduce personal allowance
(1)An individual may make an election for the purposes of section 55B if—
(a)the individual is married to, or in a civil partnership with, the same person—
(i)for the whole or part of the tax year concerned, and
(ii)when the election is made,