Marriage Allowance - Self Assessment when applied to reciever

stphnstevey

It is first year applying for Marriage Allowance, we both do Self Assessment. I can see where it has taken off the personal allowance in one tax return, but when does it apply it to the partner's tax return? We are both to submit yet, so wondering if it is taken off after submission? We would prefer it to be taken off the tax paid already as a refund, rather than a tax code, is there an option for this? Looked at HMRC guidance and says:

"HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:

- by changing their tax code - this can take up to 2 months

- when they send their Self Assessment tax return"

But I can't see anywhere on the receivers tax return for it to apply  

Dazed_and_C0nfused

You (as receiver) should get an updated tax calculation a few days after both returns are filed.

As receiver you don't get any extra Personal Allowance, you get a tax deduction off your Self Assessment tax liability.  Normally £250 but if your liability is less than £250 it is limited to whatever your liability is.

HMRC never allow Marriage Allowance for one tax year in the tax code of a different tax year.

stphnstevey

Dazed_and_C0nfused said:

You (as receiver) should get an updated tax calculation a few days after both returns are filed.

As receiver you don't get any extra Personal Allowance, you get a tax deduction off your Self Assessment tax liability.  Normally £250 but if your liability is less than £250 it is limited to whatever your liability is.

HMRC never allow Marriage Allowance for one tax year in the tax code of a different tax year.

So does the tax refund go to the bank account listed in the self assessment form or does it get sent as a cheque?