Income Tax Act 2007 section 55D

Procedure for election under 55C

Section 55D sets out the rules for making, maintaining and withdrawing an election to transfer part of a personal allowance between spouses or civil partners under the marriage allowance provisions.

• An election must be made within four years of the end of the relevant tax year and, once made, automatically continues each year provided the qualifying conditions are still met
• A late election (made after the tax year end) or one made after either spouse or civil partner has died applies only to the single tax year in question and does not roll forward
• Withdrawal of an election normally takes effect from the following tax year, but if the marriage or civil partnership ends during the current tax year, the withdrawal can take effect immediately for that year
• If the receiving spouse or civil partner does not actually obtain a tax reduction in a year when the election is in force, the election automatically ceases for future years, though a fresh election can be made at any time