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Marriage allowance: backdating claims

HMRC have refreshed their guidance Apply for Marriage Allowance by post to clarify that backdated marriage allowance (i.e. the transferable tax allowance for married couples and civil partners) claims for 2021/22 onwards can only be made by post using form MATCF and that where a spouse/civil partner has since passed away the taxpayer should ring HMRC’s income tax helpline.

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