Marriage allowance/Self assessment

BreakingGlass

Thanks @Dazed_and_C0nfused - that makes sense.

I suppose that in the circumstances outlined (claimant taxable income of £20k) HMRC receive the same total amount of tax whatever (from the couple), so cancelling Marriage Allowance would have no revenue effect.

Dazed_and_C0nfused

BreakingGlass said:

Thanks @Dazed_and_C0nfused - that makes sense.

I suppose that in the circumstances outlined (claimant taxable income of £20k) HMRC receive the same total amount of tax whatever (from the couple), so cancelling Marriage Allowance would have no revenue effect.

To be honest the total tax is irrelevant, unless either the applicant or recipient is a higher rate payer they will remain eligible, which is what HMRC are interested in.

Whether they benefit, as a couple, is down to the individuals to determine, HMRC don't check that.