Marriage Allowance form... Who fills in 4 Higher earner (recipient) section?

hightower1

My wife and I are trying to complete this form and under Section 4 it says "Only complete this section if you want the refund to go to a nominee on your behalf." but there are indications that is where I put my details

Ref: " the higher earner (recipient) has only completed, signed and dated the declaration at part 4, if repayment is to be made to a nominee or third party. Please note nominees who are professionals charging a fee for their services will need to use an advanced electronic signature service to obtain the higher earner’s signature. Handwritten (wet) signatures will only be accepted if the taxpayer is determined to be digitally excluded by HMRC before signing the nomination. All other nominees do not need to use an advance electronic signature"

There is NO agent involved. Just my wife and I. Do I (as the higher earner) fill in this section or leave it blank? Confused! Can someone give me some guidance please?

peteuk

Im no expect but a nominee is usually someone else, if your the higher earner it make no sense that the refund should be paid to you.  

This might be for someone who is going through a third party, for which the third party will take a % of the refund.

For me skip it, doesnt need to be completed.

LITRG

Hi - yes, you do not need to complete section 4 if you are not using a refund agent to assist you. Your marriage allowance will be given as set out in our guidance: https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/marriage-allowance-tax-refunds