Transferring a Marriage Allowance in Scotland

mem17

In 2018 I transferred £1260 of my marriage allowance to my husband, however this changed in June 2023 when £1260 was deducted from my tax allowance but only £1200 was added to my husband's tax allowance. I called HMRC today so I was told that is correct as per the Scottish tax system but no further reason. Can anyone give me a rational explanation for this?

Easyjet77

Hello,  I am in the same position,  called HMRC two weeks ago for clarification. No explanation as yet, not that I have high hopes of a reply. Regards 

molerat

The code addition will depend on the rate of tax you pay, simple in E&W but the Scottish government like to complicate things.  Marriage allowance is worth £252 so a 19% tax payer will have £1327 added and a 21% taxpayer £1200.  Not paying tax on £1200 at 21% is worth £252.  There used to be an explainer on one of the Scottish tax pages but they seem to have removed it.

Easyjet77

Thanks molerat, I  think I understand that. The HMRC telephone agent didn't seem to understand the situation and didn't offer any info other than investigation.  I have just edged into 21% bracket this tax year and your explanation  is very helpful.

mem17

Thank you molerat, your explanation makes sense as my husband is now just into the 21% bracket. I think HMRC need yo explain this to their agents.

Dazed_and_C0nfused

mem17 said:

Thank you molerat, your explanation makes sense as my husband is now just into the 21% bracket. I think HMRC need yo explain this to their agents.

It is in their own internal guidance, albeit with old rates.

Maybe you got a trainee!

https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye100035