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Posted Sun, 26 May 2024 14:21:17 GMT by pdc795
I should have £1260 personal allowance transferred from my late wife, who died in August 2023. I requested this in the Marriage Allowance section of the paper 'SA100 Deceased' form that I had to complete for her. It was correctly deducted on the 2023/24 calculation that I received for her account, in April, but it does not appear on my account when I reach the calculation step for my own online Self Assessment. I have had conflicting advice on two separate phone calls to HMRC. Should I expect see the addition of the £1260 in my calculation, or am I meant to trust that when my SA is processed, it will be added into the final calculation at that point?
Posted Fri, 31 May 2024 10:40:56 GMT by HMRC Admin 21 Response
Hi pdc795,
You do not declare the marriage allowance transfer on your Self Assessment as the recipient. Once your tax return is processed the calculation will be amended to include the transfer. 
Thank you.
Posted Sat, 08 Jun 2024 08:52:29 GMT by pdc795
That worked, thank you. I submitted my return and the calculation came back with a total refund owing increased by increased by £252 (20% of £1260) .

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