Decision Makers Guide - DMG38108

Calculation of deduction for notional income tax: Income tax allowances: Married couple's allowance


In some cases the man cannot use all (or even any) of the married couple's allowance because of low earnings. The unused part of the allowance can be transferred to his wife. The decision maker should
1) always set the whole allowance against the man's earnings unless there is evidence to the contrary and
2) reconsider where the decision maker becomes aware of such evidence after making the decision.





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