transfer allowances between spouses

EileenLawler

My father died in the 2016/17 tax year and as he died in May he did not use all his allowances. I asked the tax office to transfer the allowances to my mother but they said that both spouses need to be alive to transfer allowances.
I phoned them and said that my father was alive in 2016/17 but the on screen guidance said that both need to be alive. I asked them to quote the legislation but the line manager said he didn't know and suggested I write.
I duly wrote asking for the relevant legislation but the reply was the same, ie the claim is invalid as both need to be alive at the time of transfer.
They still had not quoted the legislation.
Can anyone help?

alewin

Are you talking about the Personal Tax Allowance and Marriage Allowance, did your father die in May 2016?

HMRC should not have to provide legislation, I'm pretty sure you can't transfer the allowance of someone who is no longer with us.

Keep_pedalling

You can claim any tax he paid back as that was under his allowance, but you can't transfer any of his unused allowance.

The actual legislation is here?

http://www.legislation.gov.uk/ukpga/2014/26/section/11

Dazed_and_confused

Eileen,

How old was your father? There may be a different allowance/rules which could be of benefit (I'm assuming here that your original question was in respect of the Marriage Allowance Keep pedalling has provided the link for?)

EileenLawler

Thank you
I have read the legislation and as my parents were married in 2016/17, and my father did not need 10% of his allowances I am going to keep trying

EileenLawler

Yes May 2016 so he was with us in 2016/17 and entitled to the full personal allowance for that year

Cliveman_Pieman

http://www.litrg.org.uk/tax-guides/bereavement-and-tax/death-spouse-or-civil-partner


Please read this, particularly the section about 1/3 of the way down.


"Note, however, that if you did not claim the marriage allowance before their death, you cannot claim it after the death of your spouse or civil partner"


It is too late now I'm afraid.

polymaff

EileenLawler wrote: »

My father died in the 2016/17 tax year and as he died in May he did not use all his allowances. I asked the tax office to transfer the allowances to my mother but they said that both spouses need to be alive to transfer allowances.

Only one person could initiate this MAT. He is now dead. That's it, I'm afraid.

Dazed_and_confused

I agree with all the posts on here but think it's a shame the op hasn't felt it beneficial to say how old her father was as it is entirely possible that an application for marriage allowance wouldn't have been the most beneficial way to go.

It is clear that it isn't possible to transfer some of the personal allowance via the marriage allowance system but the same rules about being alive at the time of claim don't necessarily apply to other allowances which could be claimed on behalf of the op's late father and then transferred to her mother. And it could be financially much more beneficial than a marriage allowance transfer.

Pennywise

Cliveman_Pieman wrote: »

http://www.litrg.org.uk/tax-guides/bereavement-and-tax/death-spouse-or-civil-partner


Please read this, particularly the section about 1/3 of the way down.


"Note, however, that if you did not claim the marriage allowance before their death, you cannot claim it after the death of your spouse or civil partner"


It is too late now I'm afraid.

But the OP is specifically asking where it says this in the law/statute - that's the whole point of the thread.

Pennywise

polymaff wrote: »

Only one person could initiate this MAT. He is now dead. That's it, I'm afraid.

It's quite possible (and in fact normal practice), for executors to make tax relief claims on behalf of the deceased. It happens in many other circumstances. The OP needs to persist with this as there is nothing in the specific legislation to say it can't be claimed after death.