10-15_ARENA_SPRING2016_Arena_A5 11/02/2016 09:36 Page 3 CE • KNOW YOUR RIGHTS • MARRIAGE ALLOWANCE • KNOW YOUR RIGHTS • In the know Thousands of Usdaw members could be missing out on up to £212 a year because of a little-known tax allowance, can it work for you? k your ow n ights R How to apply If your circumstances change You can apply for Marriage Allowance online at: www.gov.uk/marriage-allowance If your application is successful, changes to your Personal Allowances will be backdated to the start of the tax year (6 April). How your Personal Allowances change HM Revenue and Customs (HMRC) will give your partner their extra allowance either: n by changing their tax code, usually to 1166M – this can take up to two months n when they send their Self Assessment tax return, if they’re self-employed Your tax code will also change if you’re employed or get a pension. Your new code will reflect your new Personal Allowance and will end with ‘N’. You or your partner can contact HM Revenue and Customs (HMRC) to cancel Marriage Allowance. Who does this affects the date the allowance ends. If you contact HMRC to stop transferring the allowance to your partner, it will end at the start of the next tax year. If your partner contacts HMRC to stop receiving your allowance, HMRC will backdate the change to the start of the current tax year. If you get divorced or dissolve your civil partnership Contact HMRC to cancel the allowance. You can have the change applied at the start of the tax year (6 April) you got divorced in – or the start of the next one. If you don’t tell HMRC, the allowance will end automatically at the end of the tax year (5 April). The future In future years the Marriage Allowance will rise. It is fixed at 10 per cent of the personal tax allowance. So on present plans it will be £1,100 in 2016/17, £1,120 in 2017/18, and £1,250 by 2020/21. Claiming and payment You can claim the allowance online or through the income tax helpline 0300 200 3300. You will need National Insurance numbers and dates of birth for you and your spouse. Lines are open 0800-2000 Mon-Fri or 0800-1600 Saturday. iage for marr To apply ce visit: allowan www.gov.uk/marriage -allowance arena 11