Related Commentary  Related HMRC Manuals

55C(1)  An individual may make an election for the purposes of section 55B if–

(a)the individual is married to, or in a civil partnership with, the same person (“the gaining party”)–

(i)for the whole or part of the tax year concerned, and

(ii)when the election is made or, where the election is made after the death of one or each of them, when they were last both living,

(b)the individual is entitled to a personal allowance under section 35 for that tax year,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.