Marriage Transfer Allowance flip-flopping

HugoFS

In 23-24, circumstances were such that Mrs F-S was able to transfer 10% of her income tax allowance to me.  I understand that in HMRC parlance, she was the claimant.

For 24-25, the situation was reversed and I have just sent off form MATCF to HMRC to ask retrospectively for me to transfer 10% to Mrs F-S.  But I note from elsewhere on the forum that this may not be all that's required.  Does Mrs F-S also need to revoke her claim?  What happens if she doesn't?  Do we each transfer 10% to the other and it all cancels out?  Is my claim for 24-25 ignored?

For 25-26, both of us will have income above the basic tax threshold, so who needs to request to cancel, and when? 

sheramber

The person making the claim has to cancel it BUT cancellation will only apply after the end of the current year. Your wife can cancel now for it to take effect from 6 April 2026.

Your  request will transfer the share of your allowance to your wife for 25/26 but your wife’s transfer will still apply. 

You cannot change 24/25 now. 

HugoFS

sheramber said:

You cannot change 24/25 now. 

But that's not what I understand from this page  and the MATCF form, which explicitly allows you to request backdated transfers for selected years "for the current tax year and up to the last 4 tax years".  The form itself is designed for entering any or all years between 21-22 and 25-26 inclusive.

sheramber

It allows back dated claims for the transfer but not cancellation of the transfer.

https://www.gov.uk/marriage-allowance/if-your-circumstances-change

HugoFS

Then why create a form that permits you to select individual years to transfer?  If I sent a form that only had one past year selected, why would that be taken as every year from then on, if it explicitly says "Any years you do not wish to claim for, please leave blank".

sheramber

HugoFS said:

Then why create a form that permits you to select individual years to transfer?  If I sent a form that only had one past year selected, why would that be taken as every year from then on, if it explicitly says "Any years you do not wish to claim for, please leave blank".

That is for claiming  the allowance not for cancelling. 

A  claim for previous years will not cancel any original transfer your wife has made to you. 

That form does not include a section to cancel a transfer.that has already been made. 

HugoFS

sheramber said:

A  claim for previous years will not cancel any original transfer your wife has made to you. 

So what you're saying is that unless Mrs F-S cancels her transfer, we can end up with each of us transferring allowance, annulling any benefits?