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marriage allowance transfer for non-resident

transferor dual canadian/UK national

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The wife has dual nationality, husband is British.  The couple have now moved to Canada and I'm looking at whether they will qualify for the MAT.  It appears to me that they will qualify, am I right?

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22nd Oct 2018 18:53

Yes, assuming they have enough UK income to make it worthwhile. It may be more beneficial not to claim the PA or the MAT, you'll have to crunch the numbers.

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