Over 65 Question

T.C. Registered, Tutor Posts: 1,448
Good evening
I have had a question from a client and I am not sure of the answer. If a person is 65 during the year, does the allowance for over 65's come in at the beginning of that year or in the year following the birthday? I am assuming the latter??? Thanks.


  • MarieNoelle
    MarieNoelle Moderator, MAAT, AAT Licensed Accountant Posts: 1,369
    Hi T.C.
    From HMRC website
    "If you become 65 or 75 during the year to 5 April 2013, you are entitled to the full allowance for that age group."

  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    Oh thanks. So from that statement we can assume that it is taken for the whole year in which the client turns 65. You agree?
  • SarahJS
    SarahJS Registered Posts: 273 Dedicated contributor ? ? ?
    Yes, that is the case currently.

    However, for 2013/14 age allowances are changing - if you were born between 6 April 1938 and 5 April 1948 you qualify for the higher allowance of £10500 (£10660 if pre 6 April 1938).

    So unless your client is already entitled to age allowance, they won't get any!

  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    Thanks. They turned 65 in the year 2012/13 so can at least get that extra little bit of allowance then.
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