Policy paper

Income Tax: Marriage Allowance claims on behalf of deceased partners

This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.

From:
HM Revenue & Customs
Published
22 November 2017

Documents

Income Tax: Marriage Allowance claims on behalf of deceased partners

HTML

Draft clause

PDF, 47.1 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes

PDF, 143 KB, 2 pages

Details

Changes will be made in Finance Bill 2017-18 to Sections 55B to 55D of the Income Tax Act 2007.

Published 22 November 2017

Related content