Claim marriage and other allowances by 5 April

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ICAEW’s Tax Faculty reminds members that 5 April is the deadline for claiming reliefs and allowances, such as marriage allowance, to avoid missing out on a year’s entitlement. Claims generally need to be made within four years of the end of the tax year.

Marriage allowance

More than 2m couples have claimed transferrable marriage allowance since it was introduced in 2015 but many more are entitled to claim this allowance. The relief is worth up to £1,220 in total for all years still in time (2017/18 to 2021/22). Any claim relating to 2017/18 needs to be made by 5 April 2022.

Marriage allowance lets married couples and those in civil partnerships transfer 10% of their personal tax allowance if one partner does not earn enough to pay tax and the other is a basic rate taxpayer.

A change in circumstances may mean a couple is newly entitled. These can include:

a marriage or civil partnership;
a drop in the income of one partner due to unemployment, reduction in working hours, retirement etc; and
one partner taking unpaid leave, a career break or studying.

If a spouse or civil partner has died since 5 April 2017, the survivor can still claim the allowance by contacting the income tax helpline.

Claims must be made by the transferor (the lower earner). Claims that are made using the online service roll forward to subsequent years, but those made on a self assessment tax return do not.

Couples who are no longer entitled to the allowance should cancel their claim.

Other claims

Other claims for reliefs relating to 2017/18 that should be considered before the 5 April 2022 deadline include:

Blind person’s allowance
Tax relief for employment expenses (including the £6 per week working from home allowance which applies in 2020/21 and 2021/22 if an employee was required to work from home even for just one day)
Tax relief for pension contributions
Higher rate relief on gift aid donations

Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

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