Marriage allowance - transferring 10% of personal allowance

aroominyork

£47k was just a figure I picked to illustrate borderline tax band. Actually salary was £56k. Thanks for your help.

Jeremy535897

If the gross pension contribution exceeded relevant earnings, tax relief is restricted to actual earnings.

aroominyork

Jeremy535897 said:

If the gross pension contribution exceeded relevant earnings, tax relief is restricted to actual earnings.

Understood. We use unused annual allowance brought forward from the last three years but keep workplace pension contributions plus gross SIPP contributions within the salary cap.

Strummer22

I have a question following on from this discussion. For the transfer of the 10% of personal allowance to be transferred to the recipient, does the transferor have to apply for the marriage tax allowance and submit a self-assessment tax return? If so, how long after the transferor submits their tax return will the transfer appear on the recipient's self-assessment form? What if the recipient has already submitted their return - will they have to amend it or will that be done automatically by HMRC?

[Deleted User]

No requirement whatsoever for the claimant (transferor) to submit a self-assessment return. 

On the second point - the 2021/22 tax return can be amended up until 31st January 2024. 

For the years 2019/20 and 2020/21 I believe that this is achieved through a claim for overpayment relief:

https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm12150

aroominyork

Strummer22 said:

I have a question following on from this discussion. For the transfer of the 10% of personal allowance to be transferred to the recipient, does the transferor have to apply for the marriage tax allowance and submit a self-assessment tax return? If so, how long after the transferor submits their tax return will the transfer appear on the recipient's self-assessment form? What if the recipient has already submitted their return - will they have to amend it or will that be done automatically by HMRC?

See https://www.gov.uk/marriage-allowance/how-to-apply

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

Strummer22

aroominyork said:

Strummer22 said:

I have a question following on from this discussion. For the transfer of the 10% of personal allowance to be transferred to the recipient, does the transferor have to apply for the marriage tax allowance and submit a self-assessment tax return? If so, how long after the transferor submits their tax return will the transfer appear on the recipient's self-assessment form? What if the recipient has already submitted their return - will they have to amend it or will that be done automatically by HMRC?

See https://www.gov.uk/marriage-allowance/how-to-apply

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

Ok; I am preparing my self-assessment for 22-23. My wife applied for the marriage tax allowance transfer last week. When I view my self-assessment calculation, the marriage tax allowance is not listed. Do I actually have to submit the self-assessment tax return for it so show up? Or do I need to wait longer following my wife's application? 

[Deleted User]

Strummer22 said:

aroominyork said:

Strummer22 said:

I have a question following on from this discussion. For the transfer of the 10% of personal allowance to be transferred to the recipient, does the transferor have to apply for the marriage tax allowance and submit a self-assessment tax return? If so, how long after the transferor submits their tax return will the transfer appear on the recipient's self-assessment form? What if the recipient has already submitted their return - will they have to amend it or will that be done automatically by HMRC?

See https://www.gov.uk/marriage-allowance/how-to-apply

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

Ok; I am preparing my self-assessment for 22-23. My wife applied for the marriage tax allowance transfer last week. When I view my self-assessment calculation, the marriage tax allowance is not listed. Do I actually have to submit the self-assessment tax return for it so show up? Or do I need to wait longer following my wife's application? 

What date did she apply and for what year?

Strummer22

It was last week - say 11/04/2023, although I can't remember for sure which day it was, and for the 22-23 tax year. 

jackie_d

I applied to transfer the marriage allowance for tax year 22-23 on 13th April. Phoned HMRC today and they said it’s still in the system, so is now taking more than two months.