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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
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22 Nov 2017

Autumn Budget 2017: Master trust tax registration