Autumn Budget 2017 - Marriage Allowance claims on behalf of deceased partners

From 29 November 2017, it will be possible to make a Marriage Allowance (MA) claim on behalf of a deceased spouse or civil partner and backdate such a claim by up to four years, where applicable.

MA allows individuals to transfer 10% of their personal allowance to their spouse or civil partner where the recipient is not a higher rate or additional rate taxpayer. Individuals are able to backdate claims for up to four years. Currently, the legislation does not allow transfers of personal allowance on behalf of deceased spouses and civil partners, or from a surviving partner to a deceased partner.

Tags: ,
Added By: Sue Taylor on 24th Nov 2017 - 16:21
Number of Views: 400
Got A Question?

If our news items leave you with a question you need answering, let us know using one of the following:

  1. Call us on 01252 522221
  2. Email us
  3. Use our enquiry form
  4. Use the comments form below

We're happy to help.