For several years, I had assigned a portion of my Personal Allowance to my spouse. Midway through 2022/23 this ceased to be OK, due to a change in my personal circumstances. We immediately informed HMRC.
HMRC agreed to stop allocating this Marriage Allowance to my spouse, but could not change this allocation during the middle of the 22/23 tax year. The change came into effect in the coding at the start of the 23/24 tax year.
QUESTION: although this has already been thoroughly discussed over the phone, with HMRC on behalf of myself and my spouse, is this the sort of thing that needs to be explained in the "Any Other Information" section (Box 19) of Form 100 – *OR* is there no need for either me or my spouse to mention this in Box 19 of either of our Form 100s?