Age Related Married Couples Allowance

jilt Registered Posts: 2,903
Just want to check I've got this right.

Couple both born before 6th April 1935. Husband's income highest so wife been given the allowance in the past.

Have been trying to work back to the allowance claimed for 2009-2010 so that I am sure I am doing it correctly as first time have ever had to do it.

If income higher than income limit the MCA is reduced by £1 for every £2 of additional income. Extra income for 2009-2010 was £2743 so MCA reduced by £1371 meaning it should be £6965-£1371= £5594 10% being £559. However only the minimum has been claimed £267 and I can't see why. They've been married years btw

Income is just below the £22900 limit for 2010-2011 so I presume full allowance can be claimed.

Have tried the HMRCs site, the internet and my ATT book but still can't see why only mimimum allowance claimed in 2009-2010.

Typical now I've posted this I've found the answer!! Because they elected to give the wife the MCA only the minimum allowance is available :001_smile:


  • jilt
    jilt Registered Posts: 2,903
    Thought this was all sorted but, have included the allowance of £2670 in box 12 of the tax calcualtion summary and it's hilighted in yellow saying there's an error. Any ideas anyone? Am using ftax.

    It's ok I hadn't ticked one of the boxes on the MCA page
  • jilt
    jilt Registered Posts: 2,903
    Apolgies for reserrecting this again but I'm still having problems. Already hada delay cos was waiting for the client but now the submission has failed. I think it me be that I haven't tocked the right boxes on the MCA page.

    It's a bit confuding cos there's several scenarios. Both were born before 1935 and have been married years, and they've elected to give the wife the MCA. On the MCA page I ticked box 7 and put the husband's name in box 8, and box 12 of the tax calculatiopn seciton I put the £2670.

    Can anyone confirm that this is correct please?
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