(Apologies - incorrect acronyms now corrected)
H & W initially claimed the Marriage Allowance in 15/16. I have just been told that last year (15/16) W's income exceeded her reduced personal allowance because of interest payments she received from a (non ISA) fund account H & W share (their advisor had told her there is no tax to pay but that is another story......).
a) Does the MA automatically cease when the conditions are no longer in place, if so is it for full or part of the year?
b) If I need to advise HMRC do I write to them separately or is submitting an amended tax return with no MA made sufficient?
Many thanks - can't seem to spot detailed rules anywhere!