Edit Tax-free amount Additions

I have two queries about personal tax: Job expenses (addition) I claimed tax relief whilst working from home due to the pandemic and lockdowns (2020-21, 2021-22). After getting my vaccine, since 2022-23, I have been under a hybrid approach, which means I am no longer eligible for this tax relief as the work from home is not mandatory. I'd like to remove this tax relief and edit my tax code. I understand I have to pay the relevant tax for the previous and current year (2022-23 and 2023-24). - Can I do this via their "Incorrect tax free allowance details" section? - Are these the right figures: "Incorrect gross amount of tax free allowance = £312" and "Correct gross amount of tax free allowance = £0" My next question is about marriage allowance. My spouse has been sharing this with me in past years (£1260). However, this year (2023-24) our circumstances changed, and we are both on a basic income bracket where we pay for taxes. Do I have to change the addition? When I made the calculation and combined our incomes and deducted our taxes we are paying the same amount of tax as if we were not sharing the marriage allowance, the only difference being one of us gets taxed more and the other less. But, we combine our incomes, so it does not make differences in practice. I fear that if we fall in a situation when one of us needs to share the allowance again we are unable to do it in the future since in their website it says that once you remove it, you cannot claim it again. Thanks!

Hi 

You will need to contact HMRC to remove the expenses if no longer due Income Tax: general enquiries
If no longer a benefit to the marriage allowance transfer then the receipient will need to contact HMRC to cancel the transfer. If your circumstances change the transfer can be claimed again at that time. 

Thank you