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  • FIRST POST
    • EnglishMohican
    • By EnglishMohican 25th Nov 19, 11:08 PM
    • 170Posts
    • 89Thanks
    EnglishMohican
    Marriage Allowance Transfer and Self Assessment
    • #1
    • 25th Nov 19, 11:08 PM
    Marriage Allowance Transfer and Self Assessment 25th Nov 19 at 11:08 PM
    I complete my Self Assessment using the HMRC website and their website software. For the last two or three years, I have filled in my details and when I get to the calculation there is an entry marked "Marriage Allowance Transfer" which reduces my tax by the appropriate amount.

    This year, when I get to the calculation, there is no such entry and my tax is 237 more than it should be.

    This is not the wife being awkward, I still have that transfer and on the first page when I log into HMRC, it says I have that transfer.

    But the calculation does not pick it up.

    Is this a common problem (ie HMRC screwed up the software) or are HMRC picking on just me?
Page 2
    • polymaff
    • By polymaff 15th Jan 20, 12:37 PM
    • 3,147 Posts
    • 1,476 Thanks
    polymaff
    I cannot see why HMRC have changed methodology from previous years and they obviously still have issues with internal digital communications. Does not PAYE coding still show MAT as an allowance? So, the return should too and several problems would be solved!

    I do not agree that it is a waste of time contacting HMRC. If we respond there could be more chance of issues being corrected?
    Originally posted by Heedtheadvice
    Who knows for sure - but HMRC got MAT wrong from the start. I have an email in which HMRC stated that they were going to implement MAT as a simple transfer of Personal Allowances from one to the other. Then you'd expect MAT to be dealt with at SA302 level. HMRC is now implementing something nearer to the legislation though some hangover inconsistencies have arisen, e.g. their current statement:

    "Your income is 8,000 and you transferred 1,250 of your allowance to your partner. This made your allowance 11,250 and their allowance 13,750."

    On top of that is HMRC's gross misunderstanding of the differences in MAT regarding UK and non-UK-based tax payers.

    HMRC's internal rigour regarding internal training creaks when the policy-forming staff of HMRC do understand the issues - but when the higher levels don't understand either the legislative demands or the consequences of their naive attempts at implementation, then the training doesn't just buckle, it disintegrates.


    Your input to the level of staff in HMRC that is "outward facing" has little effect on such a car-crash system, I'm afraid.
    Last edited by polymaff; 15-01-2020 at 2:34 PM.
    • Dazed and confused
    • By Dazed and confused 15th Jan 20, 12:58 PM
    • 6,212 Posts
    • 3,328 Thanks
    Dazed and confused
    The legislation is quite clear. One Personal Allowance should go down and the other go up
    Have to disagree with this as the legislation states,

    An individual is entitled to a tax reduction for a tax year of the appropriate percentage of the transferable amount if the conditions in subsection (2) are met.
    • polymaff
    • By polymaff 15th Jan 20, 2:06 PM
    • 3,147 Posts
    • 1,476 Thanks
    polymaff
    Have to disagree with this as the legislation states,
    Originally posted by Dazed and confused

    Me, too. Just a momentary brain fog.


    Far worse, I've accidentally given support to HMRC's current statement:

    "Your income is 8,000 and you transferred 1,250 of your allowance to your partner. This made your allowance 11,250 and their allowance 13,750."
    Last edited by polymaff; 15-01-2020 at 2:10 PM.
    • Dazed and confused
    • By Dazed and confused 15th Jan 20, 2:23 PM
    • 6,212 Posts
    • 3,328 Thanks
    Dazed and confused
    Far worse, I've accidentally given support to HMRC's current statement:

    "Your income is 8,000 and you transferred 1,250 of your allowance to your partner. This made your allowance 11,250 and their allowance 13,750."
    Heaven forbid
    • Heedtheadvice
    • By Heedtheadvice 15th Jan 20, 2:38 PM
    • 1,432 Posts
    • 693 Thanks
    Heedtheadvice
    You two could very well be right. I do not doubt it.


    Whichever way it ought to be done is not feally the issue though. The problem is that the SA302 gives an incorrect result, online information too and there are further online differences. How is the individual to know what which is correct? There is no (certainly upfront or easy to see online) info to tell the taxpayer which is correct, which is in error and how MAT is greated. This is supposed to be a modern online Digital Account riddled with problems.


    It certainly should be worth complaints so that it gets more system recognition rather than rather glib statements from front facing staff (as helpfull as some of them are!) especially given the published 'satisfaction' figures!
    • polymaff
    • By polymaff 15th Jan 20, 3:02 PM
    • 3,147 Posts
    • 1,476 Thanks
    polymaff
    The problem is that the SA302 gives an incorrect result, online information too and there are further online differences. How is the individual to know what which is correct?
    Originally posted by Heedtheadvice
    I take your point, but the SA302 is meant to translate the SA100 data. As such it shouldn't report the beneficiary's end of the MAT.

    IMHO it also shouldn't include the "Estimated payment due by 31st January 2020" section. That lies outside of the scope of a document like SA302.

    What you really owe is on the SA300 - which shows your actual "31 Jan 20 ... Amount to pay".

    (Which, for the Polymaffs, is quite different from the SA302's estimates - yet again)...
    Last edited by polymaff; 15-01-2020 at 3:16 PM.
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