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HMRC internal manual

PAYE Manual

Individual records: maintain individual details: marriage and civil partnership

Marriages and civil partnerships can be inserted and edited using the Insert / Update Marriage / and Civil Partnership Details screen.

The screen is accessed from the Marriage and Civil Partnership Summary screen.

The Marriage and Civil Partnership Summary screen will display a history of marriages and civil partnerships as well as the current one, if applicable.

The marriage or civil partnership that does not have a date of separation will be displayed at the top. The marriages and civil partnerships will be displayed in date of marriage order with the latest date of separation, marriage or civil partnership displayed at the top.

If a date of marriage or civil partnership was on or after 5 December 2005 you must first follow the guidance at PAYE13110.

If the date of marriage was prior to 5 December 2005 you must follow the guidance at PAYE13105.

There may be some records migrated from COP that contain only a date of marriage and no other details about the spouse / civil partner. This is because there was no requirement to enter marriage details on COP. When you receive notification of a change in marital status you should follow the guidance in action guide tax40006.

Where you receive information that contradicts a verified date of marriage which will impact on Married Allowance, you should take the following action

  • Create a paper BF (PAYE105520)
  • Ask the individual to provide evidence of their marriage, for example the marriage certificate
  • On receipt of the documentary evidence take a photocopy (signed as a true copy and dated)
  • Return the documentation to the individual by recorded delivery
  • Refer the photocopy of the document to NIC&EO Individuals NI, Account Investigation Section (AIS), Longbenton BP1002 immediately with a memo asking them to investigate and amend the date on the record as appropriate. Provide your name and contact details should further information be required by AIS
  • When the date of marriage has been amended by AIS, review the individuals entitlement to Married Allowance