Simple Assessment calculation for deceased husband

etienneg

https://forums.moneysavingexpert.com/discussion/comment/81931380#Comment_81931380

With respect, the statement NEAR the bottom does NOT state it has been calculated including marriage transfer allowance.

It says: "The total tax payable has been calculated taking into account the amount of Marriage Allowance transferred". But how much is that - £1,260 or £0? In other words, has MT been applied or not? The statement as printed is neutral about this. Why not be specific and quote the figure that has been applied?

The line AT the bottom says: "This Simple Assessment calculation is broken down as follows". The next part may or may not give that missing information as part of the breakdown; that's why I said it was a pity it hadn't been scanned, as with it we would know what the breakdown included.

I think the underlying problem here is that some people (probably including sheramber) have much experience in reading documents such as simple assessments and therefore know what to expect and what is implied, even if the wording or layout is poor, whereas others (such as the OP and myself) see one only occasionally and are confused by partial information and oblique references.

As Dazed_and C0nfused said above:

"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."

Anyway, I hope that the OP now understands the explanations and has been helped by the responses.

Topsinger

My thanks to everyone who has taken the time to reply.

I called HMRC in February because I knew from dealing with my Mother’s estate that I could claim Marriage Allowance for the current tax year. The letter I received earlier telling me there was no tax to pay made no mention of this, so I feel many bereaved spouses will be unaware of their entitlement.

The person I spoke to asked whether I wanted to claim for previous years eg 2024-2025 so I asked them to check the figures to see whether it would be beneficial. There would appear to be a net benefit of £252-£168=£84. However, although the allowance has been given to me for the current year no adjustment has yet been made for 2024-2025 so I will still need to call.

I agree that HMRC could and should make their calculations clearer by giving the personal allowance minus amount of marriage allowance transferred. For those of you requesting the full letter and for the benefit of anyone who looks at this thread at a later date I have uploaded it here.