Document text
Backdated Marriage Allowance Claim After a Spouse's Death
[YOUR NAME]
[YOUR ADDRESS]
National Insurance number: [YOUR NI NUMBER]
[EMAIL] · [PHONE]
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
[DATE]
Dear Sir or Madam,
Backdated Marriage Allowance claim — [NAME OF DECEASED SPOUSE OR CIVIL PARTNER], died [DATE OF DEATH]
Deceased: [FULL NAME], National Insurance number [NI NUMBER OF DECEASED], last address [ADDRESS].
We were married / in a civil partnership from [DATE OF MARRIAGE OR CIVIL PARTNERSHIP] until [his / her / their] death.
[IF YOU PHONED FIRST:] I phoned the Income Tax helpline on [DATE OF CALL] (reference [CALL REFERENCE, IF GIVEN]). I am writing to confirm the claim in writing.
Choose one option and delete the other:
( ) I was the lower earner. I elect to transfer part of my Personal Allowance to my late [husband / wife / civil partner] under section 55C of the Income Tax Act 2007, for the tax years below. Please give the resulting tax reduction to [his / her / their] estate.
( ) My late [husband / wife / civil partner] was the lower earner. I am [his / her / their] personal representative ([EXECUTOR / ADMINISTRATOR], [GRANT OF PROBATE OR LETTERS OF ADMINISTRATION, IF ANY]). On behalf of the deceased I elect under section 55C(5) of the Income Tax Act 2007 to transfer part of [his / her / their] Personal Allowance to me for the tax years below.
Tax years claimed (only years in which we were both eligible):
[ ] 2022 to 2023 (6 April 2022 to 5 April 2023)
[ ] 2023 to 2024
[ ] 2024 to 2025
[ ] 2025 to 2026
[ ] 2026 to 2027 (year of death, if applicable)
In each year claimed, the lower earner's income was below the Personal Allowance and the higher earner paid tax at no more than the basic rate (in Scotland, the starter, basic or intermediate rate). Neither of us claimed Married Couple's Allowance for these years.
Please send any refund to [BANK ACCOUNT NAME, SORT CODE, ACCOUNT NUMBER / BY CHEQUE TO THE ADDRESS ABOVE], and write to me at the address above with your decision.
Yours faithfully,
____________________
[YOUR NAME]
Enclosures: [COPY OF DEATH CERTIFICATE] [COPY OF MARRIAGE OR CIVIL PARTNERSHIP CERTIFICATE] [GRANT OF PROBATE OR LETTERS OF ADMINISTRATION, IF ANY]
For me: before sending
[ ] GOV.UK says to phone the Income Tax helpline for this claim; this letter confirms it in writing
[ ] Earliest year: 2022 to 2023 (GOV.UK). Our reading of the 4-year limit: it drops out after 5 April 2027
[ ] If my spouse was the lower earner, the person managing their tax affairs makes the claim
[ ] Copy kept, sent on [DATE]