Independent Taxation Manual - IN952

Husband already got Married Couple's allowance for a previous wife in the year of marriage.

He gets the level of Personal allowance appropriate for his age

The allowance is set against his income for the whole year.

He cannot transfer unused Personal allowance to either wife.

He may be able to give a notice for Transitional Allowance for Wives for his previous wife claim Fixed Age allowance, based on his previous wife's age.

Each wife gets one allowance appropriate for her age. This is set against her income for the whole year.

Neither wife can transfer surplus Personal allowance.

He gets the level of Married Couple's allowance appropriate for the age of the oldest of himself and his wives. The allowance is not reduced by one twelfth for each tax month between 6 April and the date of the wedding.

For 1993-94 onwards, a form 18 election may be made by the first wife (as long as they lived together for part of the year), or the subsequent wife, or both (IN473)

The husband keeps any balance of the allowance not transferred.

For years up to and including 1993-94, the allowance is set against his income for the whole year.

For 1994-95 to 1999-2000 (allowance abolished for 2000-01 onwards if both partners in couple born after 5 April 1935) or 1994-95 onwards (if either partner in couple was born before 6 April 1935, see In400A) any Married Couple's allowance is

given in terms of tax as a deduction from his Income Tax liability for the whole year.

He can transfer any surplus Tax liability for Married Couple's allowance to one of his wives do this to his first wife they must have lived together for part of the year). Once he has given a transfer notice in favour of one wife he cannot withdraw it in order to give the surplus to the other.

From 1993-94 he can receive any surplus allowance of either wife.

Neither wife can claim Married Couple's allowance. But as long as he and his first wife lived together for part of the year for any year, the wife the husband chooses can get any surplus Married Couple's allowance transferred from him.

For 1993-94 onwards

the first wife can get one half or all of the Married couple's allowance, at the level for those aged under 65, under a form 18 election

the subsequent wife can get, under a separate form 18 election, the lesser of

half or all the Married Couple's allowance, at the level for those aged under 65, or

the Married Couple's allowance that remained with the husband after giving effect to a form 18 election made by the first wife.

For years up to and including 1993-94 the allowance due is set against the wife's income for the whole year. For 1994-95 to 1999-2000 (allowance abolished for 2000-01 onwards if both partners in couple born after 5 April 1935) or 1994-95 onwards (if either partner in couple was born before 6 April 1935, see In400A) the allowance is given in terms of tax as a deduction from the wife's Income the whole year.

(To Either wife can transfer any surplus allowance back to the husband.

For any year he can claim the allowance if at any time in the year he lives with a wife who is totally incapacitated

throughout the year. A qualifying child must be resident with him for at least part of the year. He can get the full amount of the Additional Personal allowance in addition to any Married Couple's allowance he is entitled to.

For 1993onwards he can-94 claim the allowance if the year is the year of permanent separation from his first wife, and he gets less than the full amount of the Married Couple's allowance - at the level for those aged under 65 - because of a form 18 election made by either wife, and a qualifying child is resident with him in the year, for at least part of the period after he separated from his first wife.

The amount of the allowance he gets is reduced by the amount of any Married Couple's allowance he gets.

He cannot transfer surplus allowance to either wife.

For years up to and including 1993-94 the allowance due is set against his income for the whole year.

For 1994-95 to 1999-2000 the allowance is given in terms of tax as a deduction from his Income Tax liability for the whole year allowance abolished for 2000-01 and later years, see In551A.

The new wife may be able to claim for the allowance provided a child resided with her during the part of the year before the wedding. The previous wife may be able to claim for the period after separation or divorce if she has a child resident with her at some time during the rest of that year of assessment. For 1993-94 onwards the amount she gets is reduced by any Married Couple's allowance she receives under a form 18 election.

Neither wife can transfer surplus allowance to her husband.

For years up to and including 1993-94 the allowance due is set against the wife's income for the whole year. For 1994-95 to 1999-2000 the allowance is given in terms of tax as a deduction from her Income Tax liability for the whole year. Allowance abolished for 2000-01 and later years, see In551A.

He qualifies for the allowance in the normal way.

He can transfer any surplus allowance to his wife for any year in which he lives with her. These conditions can be met for part of a year. Once a notice to transfer is given in favour one wife it cannot be withdrawn in order to give the surplus allowance to the other.

She qualifies for the allowance in the normal way.

Either wife can transfer any surplus allowance to her husband for any year in which she lives with conditions can be met for part of a year.

He can never claim this allowance. There is no Widower's Bereavement allowance.

The new wife keeps any allowance due for a previous husband but not for the year following the year of marriage.

A wife cannot transfer any surplus allowance.

For years up to and including 1993-94 the allowance due is set against the wife's income for the whole year.

For 1994-95 to 1999-2000 the allowance is given in terms of tax as a deduction from her Income Tax liability for the whole year.

Allowance abolished For all deaths Occurring after 5 April 2000. An entitlement in 2000-01 remains where a woman was widowed in 1999-2000 unless she remarried in the year of death, see In520A.

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