Marriage Allowance

shicky

Dazed_and_confused wrote: »

This is a company scheme where amounts are deducted before tax

So you cannot deduct them, simply because they are already deducted in working out your taxable salary, for example

Annual Salary £45,000
10% pension contribution £4,500
Taxable salary £40,500

It is the £40,500 which matters and that will be on your P60, you cannot deduct the contribution again.

Wow, please have a massive thank you from me, I would not have pursued this as I just assumed it wouldn't consider pension amounts. You've just saved us a lot of money, thank you very very much!

LizzyBennett

Can anyone tell me if it is possible for an (amicably) separated couple to claim this allowance, or do the married couple have to be cohabiting?
I know it's not in the spirit of the allowance to award it to people who aren't living together, but are there rules regarding this particular circumstance?
TIA for any info

Consumerist

LizzyBennett wrote: »

Can anyone tell me if it is possible for an (amicably) separated couple to claim this allowance, or do the married couple have to be cohabiting?
I know it's not in the spirit of the allowance to award it to people who aren't living together, but are there rules regarding this particular circumstance?
TIA for any info

As far as I am aware, marriage or civil partnership are the only relational qualifications for Marriage Allowance.

There is a different benefit - Married Couples' Allowance - which does require co-habitation.

LizzyBennett

That's great - thank you

davidmaxwaterman

My wife is resident, works and pays tax in another country. She's never worked in the UK, and doesn't have a NI number. Her non-UK salary is lower than mine. I work and pay tax in the UK and have an NI number.

Is she still eligible to transfer her tax allowance to me?

mrschaucer

Is your wife British? If so, then I think she would still have the personal allowance even though she can't currently make use of it. (If she were letting out a house in the UK, for example, she would be able to use the personal allowance even though she's non tax resident.) So maybe she could transfer some of it - best to ask HMRC.
If she's not British then I don't see how she could be entitled to a UK personal tax allowance if she's resident and working abroad. She would therefore have nothing to transfer to you.

polymaff

Residence etc of claimants

(1)This section applies in relation to an individual who claims—

..(a)an allowance under Chapter 2 (personal allowance and blind person's allowance) for a tax year, or

..(b)a tax reduction under Chapter 3 or 3A (tax reductions for married couples and civil partners) for a tax year.

(2)The individual meets the requirements of this section if the individual—

..(a)is UK resident for the tax year, or

..(b)meets the condition in subsection (3).

(3)An individual meets the condition in this subsection if, at any time in the tax year, the individual—

..(za)is a national of an EEA state,

..(a)is resident in the Isle of Man or the Channel Islands,

..(b)has previously resided in the United Kingdom and is resident abroad for the sake of the health of—

....(i)the individual, or

....(ii)a member of the individual's family who is resident with the individual,

..(c)is a person who is or has been employed in the service of the Crown,

..(d)is employed in the service of any territory under Her Majesty's protection,

..(e)is employed in the service of a missionary society, or

..(f)is a person whose late spouse or late civil partner was employed in the service of the Crown.

mrschaucer

Thanks for finding that, polymaff.

davidmaxwaterman

mrschaucer wrote: »

Is your wife British?
If she's not British then I don't see how she could be entitled to a UK personal tax allowance if she's resident and working abroad. She would therefore have nothing to transfer to you.

Thanks.

No, she's not British.

I kind of assumed it didn't apply, but there was no mention of any such restrictions; just had to be married, and we are.

davidmaxwaterman

polymaff wrote: »

Residence etc of claimants.

Wow, that's a comprehensive reply Thanks!

Unfortunately for me, it seems to boil down to 'no'. It's good to have that info here though, so there's a chance it can help someone else.