PAYE10060 - coding: coding allowances and reliefs: provisional transfer of surplus allowances

Where the date of marriage is before 5 December 2005, a husband's main source office may sometimes provisionally transfer a surplus of allowances to the wife's office.

In these cases

• The main source office must confirm the figure each year
• The wife's office must only continue a provisional transfer of surplus allowances if they have permission from the main source office

They are shown on the Coding screen

• On the husband's record as MAT
• On the wife's record as WAA or WAE

Where the date of marriage / civil partnership is on or after 5 December 2005 the main source office of the highest earner may sometimes transfer a surplus of allowances to the other spouse or civil partner.

In these cases

• The main source office must confirm the figure each year
• The office of the spouse or civil partner must only continue a provisional transfer of surplus allowances if they have permission from the main source office

The MCCP in the highest earner’s coding will be reduced to the amount required and the balance of the MCCP will be transferred to the spouse or civil partner’s code.

Note: You must not use the term 'MCCP' in correspondence or when you are speaking to a taxpayer or their agent. You must always refer to the 'Married Couple's allowance' when you are dealing with taxpayers and their agents.