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

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Draft clause

PDF, 47.1 KB, 2 pages

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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