Independent Taxation Manual - IN440

Married Couple's allowance: general

The couple gets the full Married Couple's allowance or Married Couple's allowance (65-74) or (75+) for the year in which either of them dies. Even if the wife dies on 6 April - right at the start of the tax year - they still get the full Married Couple's allowance.

The same applies to the year in which the Married Couple's allowance ceases to be due because

• the couple permanently separate

• the couple are divorced if they have not previously permanently separated.

No Married Couple's allowance is due for the year following the husband's or wife's death or the year following the couple's permanent separation unless

• the surviving spouse re-marries

or

• in a separation case, the couple reconcile (IN445 - IN447).

FORM 18 ELECTION

If a form 18 election, to transfer all or part of the basic Married Couple's allowance, is in force at the beginning of a year in which

• the husband dies, see IN474, Example 1

• the wife dies, see IN474, Example 2

• the couple permanently separate, see IN475

• the couple are reconciled after separation, see IN445 - IN447 and IN475.

OTHER ALLOWANCES

There is a summary of entitlement to other allowances in the year
of death, permanent separation or divorce at IN953 - IN957.