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HMRC internal manual

Repayment Claims Manual

RO/RE instructions: Allowances and deductions

The computer identifies each allowance or deduction by means of an abbreviation. Sometimes it is sufficient to enter the abbreviation on its own. The computer will then enter the standard amount for that year. Some abbreviations however must be entered with an amount and some can only be used for certain years. The table on the next page shows the abbreviations which you can use

The table below explains the computer enteries which are required and when to use the new computer identifier MAH.
 

| Circumstances | Wife’s Allowance | Husband’s Allowance | || | Elder spouse under 65
Elder spouse aged 65-74
Elder spouse aged 75 +
Elder spouse under 65
Elder spouse aged 65-74
Elder spouse aged 75 + | MAH
MAH
MAH
MAH
MAH
MA | MAH
MAH less half of MA
MAE less half of MAH
No allowance
MAH less MA
MAE less MA |

The table assumes that Age allowance is due in full. If either spouse is 65 or over and reduced Age allowance is due, calculate the allowance manually.

Remember that age related additions to the Married Couple’s allowance are not transferable

The table below shows the abbreviations which you can use. The ones which need an amount are marked with an asterisk. Those marked with a dollar ($) sign are allowable as a tax credit from 1994-95, using the descriptor PTR. Where there is no year shown the entry applies to all years.
 

Allowance/deduction Identifier From To
       
Accrued Income Relief AIR* 1985-86 -
Additional Personal Allowance APA $ -
Age Allowance AA* - 1989-90
Blind Persons Relief BRP - -
Building Society      
Interest (paid) BSI* - -
Business Expansion      
Scheme BES* - 1993-94
Enterprise Investment Scheme EIS*$ 1993-94 -
Higher Personal Allowance HPA - 1989-90
Loan Interest (paid) LOAN* - -
Lower Personal Allowance LPA - 1989-90
Maintenance Payments SMP*$ - -
Married Allowance MA 1990-91 -
Married Allowance (65-74) MAA 1990-91 -
Married Allowance (75+) MAE 1990-91 -
Married Allowance Half MAH 1993-94 -
Personal Allowance PA* - 1989-90
Personal Allowance PA 1990-91 -
Personal Allowance (65/74) PAA 1990-91 -
Personal Allowance (75+) PAE 1990-91 -
Personal Relief PR* 1990-91 -
Personal Pension Relief PPR* 1988-89 -
Retirement Annuity Relief RAR* - -
Superannuation SUPN* - -
Transitional Allowance for Wives TAW* 1990-91 -
Widow’s Bereavement Allowance WBA $ - -
Wife’s Earned Income Allowance WEIA - 1989-90