Marriage Allowance and Self Assessment Form

Royalman007

Just started my on-line HMRC Self Assessment Form for 2015-16. There is a Question to say are you giving away part of your Personal Allowance. But no question to say "Has it been given to you". Hence the Tax Calculation at the end is £212 to high (i.e. 20% of £1,060). Anyone else discovered this?

sheramber

explained in another Marriage Allowance thread

https://forums.moneysavingexpert.com/discussion/5443240

post no 9

polymaff

To quote HMRC's own programming notes on this topic:

"The Marriage Allowance Transfer for the receipient is not claimed on the SA Return but is included in the SA302 tax calculation.

OTRSA [Online Tax Return Self Assessment] and 3rd party submissions will get this data from the Data cache during the return completion process."

i.e. it is not something you claim, but something HMRC can recognise, validate and implement providing they already know of a valid application to make a Marriage Allowance Transfer to you.