PAYE10060 - Coding: coding allowances and reliefs: provisional transfer of surplus allowances
Where the date of marriage is before 5 December 2005, a husband's record may sometimes provisionally transfer a surplus of allowances to the wife's record.
In these cases
- The husband바카라 사이트™s record must confirm the figure each year
- The wife's record must only continue a provisional transfer of surplus allowances if it has permission from the husband바카라 사이트™s record
They are shown on the Coding screen
- On the husband's record as Married allowance transferred
- On the wife's record as Married Couple바카라 사이트™s allowance
Where the date of marriage / civil partnership is on or after 5 December 2005 the record of the higher earner may sometimes transfer a surplus of allowances to the record of the other spouse or civil partner.
In these cases
- The record of the higher earner must confirm the figure each year
- The record of the spouse or civil partner must only continue a provisional transfer of surplus allowances if they have permission from the higher earner record
The Married Couple바카라 사이트™s allowance in the higher earner바카라 사이트™s coding will be reduced to the amount required and the balance of the Married Couple바카라 사이트™s allowance will be transferred to the spouse or civil partner바카라 사이트™s code.
Note: You must not use the term 'Married Couples and Civil Partner바카라 사이트™s allowance' in correspondence or when you are speaking to an individual or their agent. You must always refer to the 'Married Couple's allowance' when you are dealing with individuals and their agents.
When an automatic coding calculation is performed and there are surplus Married Couple바카라 사이트™s allowances available on an individual바카라 사이트™s record, form 575T will be issued unless this form has previously been issued for CY-1.
You should refer also to PAYE13105 and PAYE13110 about transferring surplus Married Couple바카라 사이트™s allowance.