Carousel_Arrow Chat icon_cookie IHT_trust_wills IR35 Combined Shape 2 Group 10 Login Mobile Menu Share Share Email SubMenuMobile Group 9 VAT View_Gallery View_List capital_allow Triangle 2 Copy Close construction cyberpro employment_tax_shares emplyer_solutions entrepreneurs_corps fee_protect Group 7 grant_fund Group i_Clock i_Consult i_Done i_Eligibility_Tick i_Enter i_Filter i_HMRC i_Negative i_Play i_Plus i_Reset i_Support_Legal i_Support_TaxDesk i_Support_VAT i_Tick noun_marketing_1872083 noun_online_2126759 i_download i_meet Group Copy 24 Group 18 noun_electrical_1240755 copy noun_Technology_2125422 noun_Science_2031115 i_tick_bullet_block international_tax patent_box private_client property_sdlt r_and_d reliefs_incentives Search specialist_tax status tax_indemnity valuation YouTube
Markel Tax

22 Nov 2017

Autumn Budget 2017: Marriage allowance claims on behalf of deceased partners

Marriage Allowance (MA) allows individuals to transfer 10% of their personal allowance to their spouse or civil partner, as long as they are not a higher rate or additional rate taxpayer. Claims can be backdated for up to four years.

Currently, you are not allowed to transfer the personal allowance on behalf of deceased spouses and civil partners, or from a surviving partner to a deceased partner.

From 29 November 2017, individuals whose spouse or civil partner is deceased will be able to make an application for MA and the claim may still be backdated for up to 4 years where the entitlement conditions are met.

This measure will benefit individuals who are able to make an application for MA in respect of a deceased spouse or civil partner.

Marriage allowance was only introduced in April 2015. Therefore, the maximum an individual could claim would be £662. See below for the breakdown:

  • 2015/2016 – £212
  • 2016/2017 – £220
  • 2017/2018 – £230
Next article in series

22 Nov 2017

Autumn Budget 2017: Master trust tax registration