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Personal Tax: Claim Married Couples Allowance (born before 1935)

Article ID
ias-12368
Article Name
Personal Tax: Claim Married Couples Allowance (born before 1935)
Created Date
28th December 2016
Product
IRIS Personal Tax
Problem
IRIS Personal Tax: This allowance is for clients born before April 1935. If they are born after this date then you use the 'Marriage Allowance Transfer' steps.
Resolution

NOTE: Only use this if the clients are born before 6th April 1935! If you want to make a Marriage allowance transfer then follow this link: https://www.iris.co.uk/support/knowledgebase/kb/personal-tax-how-to-transfer-marriage-allowance/

Go to Reliefs, Allowances, Married Couples Allocation or Transfer.

  • Amount of surplus transferred – enter the amount of the allowance to be transferred to the partner. IRIS does not calculate this amount enter there amount to be transferred e.g. £1990 NOT the tax relief, for example, 10% of £1990 = £199
  • Spouse or civil partner has higher income – before 5th December 2005 the allowance is claimed in the first place by the Husband. For new marriages and civil partnerships formed on or after 5th December 2005 the allowance is claimed by the spouse or civil partner who has the higher income. This box is only available for marriage records formed on or after 5th December 2005, otherwise it will be hidden. Ticking this box will move the claim for marriage couples allowance onto the spouse’s Return and tax computations.
  • Allocation of Allowance – married couples allowance is given to the Husband/higher earning partner however, the wife/lower earning partner may claim half the minimum allowance or the couple may agree jointly to allocate the total allowance to the Wife/lower earning partner.

Select one of the following options from the drop-down list:

  • n/a
  • All
  • Half
  • None

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