Autumn Budget 2017 Reaction: Marriage Allowance

Chancellor Philip Hammond delivered his second Budget of 2017 to Parliament this afternoon. We have created a video and a series of short blogs on various tax and business related Budget announcements to help clarify some of the details behind the headlines.


Marriage Allowance


The measure announced allows Marriage Allowance (MA) claims on behalf of a deceased spouse or civil partner and the back-dating of these claims by up to four years.


MA allows individuals to transfer 10% of their personal allowance to their spouse or civil partner where the recipient is not a higher rate or additional rate taxpayer. Claims can be backdated for up to four years.


Currently, the legislation does not allow transfers of personal allowance on behalf of deceased spouses and civil partners, or from a surviving partner to a deceased partner. The announcement made in the Budget now facilitates this transfer.