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Posted Sun, 06 Nov 2022 14:21:17 GMT by Dave Hunt
Dear all, My wife transferred the Marriage Allowance to myself. Normally my pay and company pension would make me a Higher Rate tax payer at 40% and I would not be eligible for the Marriage Allowance. However, in the last tax year I also paid into a SIP pension fund, and received relief on this, meaning that I dropped into the 20% tax bracket. This should mean I am eligible for the Marriage Tax Allowance, but HMRC are saying this is not the case. Any ideas? Thanks
Posted Tue, 08 Nov 2022 11:34:09 GMT by Dave Hunt
Who should I contact as two letters and phone calls meet with the same negative response? Thanks
Posted Thu, 10 Nov 2022 10:47:45 GMT by HMRC Admin 19

You should check with our Income Tax team if the figure for your pension contributions are included on our system for the year.

Income Tax: general enquiries

Thank you.
Posted Fri, 11 Nov 2022 09:00:28 GMT by Dave Hunt
Thanks for the reply. The figures for my pension contributions are included on the system. I have a tax calculation showing them and that I only paid 20% tax for the year. The tax office keep saying that I can’t have the Marriage Allowance because I was a higher rate payer at the time. This makes no sense to me as I have to wait until the end of the tax year to provide the private SIP pension contributions and bring the tax rate down to 20%. Is there someone higher in the organisation I can appeal to? Thanks
Posted Fri, 11 Nov 2022 12:00:46 GMT by HMRC Admin 32

Please contact our helpline again. We can refer this to our Marriage Allowance team to review.

You can complain about HMRC here:

Complain about HMRC

Thank you.


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