Simple Assessment calculation for deceased husband

Topsinger

My husband died last October. HMRC wrote to me as his administrator confirming no tax is payable for the current year 2025-2026.

I have recently received a Simple Assessment for 2024-2025 requesting payment of £168.20. Although it’s not a large amount I don’t feel the starting rate has been correctly applied and would welcome some advice before I query the bill with HMRC.

Thank you.

sheramber

How do you think it should be allocated?

Isthisforreal99

Doesn't look right to me. How can there be £900 taxable income but £2160 has been charged to tax (albeit some at 0%)

I believe no tax should be payable in this scenario and no idea why £841 has been charged at basic rate. Of the £900 chargeable, £765 should be at the 0% starter rate and £136 at the 0% dividend rate.

silvercar

I agreed on first glance. His earnings falls within the personal allowance. His interest allowance is £1,000. Leaving £184, which falls within his unused personal allowance. It appears they’ve forgotten his personal interest allowance of £1,000.

Then I read the comment about transferred marriage allowance. So it appears he has transferred to you his marriage allowance.this reduces his personal allowance and increases yours….is this what happened?

Isthisforreal99

https://forums.moneysavingexpert.com/discussion/comment/81930831#Comment_81930831

I agree, after recalculating with a transfer of marriage allowance the calculation is spot on but why they couldn't clearly ahow the reduced allowance in the calc??

etienneg

It's a pity that the OP didn't scan more - the bit that says it's a breakdown of the calculation. I wonder if this includes the marriage allowance transfer?

sheramber

https://forums.moneysavingexpert.com/discussion/comment/81930861#Comment_81930861

There is a statement at the bottom headed Marriage Allowance.

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/comment/81930885#Comment_81930885

True, but it would be so much easier to understand if the Personal Allowance was shown as £11,310.

This is one instance where the op has my sympathies, it's unnecessarily complicated to follow. The rate bands are all present and correct but the wrong Personal Allowance being shown is bound to confuse pretty much everyone.

sheramber

https://forums.moneysavingexpert.com/discussion/comment/81930925#Comment_81930925

I was replying to the poster querying if it included marriage transfer allowance.

etienneg

https://forums.moneysavingexpert.com/discussion/comment/81931101#Comment_81931101

Well, actually you were replying to my post and I wasn't querying if it included marriage transfer allowance - where "it" refers to the simple assessment as a whole.

What I posted: "It's a pity that the OP didn't scan more - the bit that says it's a breakdown of the calculation. I wonder if this includes the marriage allowance transfer?"

The "this" in my second sentence refers to the immediately preceding concept, i.e. "the breakdown of the calculation". In other words, I was querying if the breakdown of the calculation included the marriage transfer allowance. If it had, this would have explained the situation.

sheramber

https://forums.moneysavingexpert.com/discussion/comment/81931320#Comment_81931320

the statement at the bottom states it has been calculated including the marriage transfer allowance.

What more should she have scanned?