Marriage Tax Allowance and False Claims

[Harlequin1088]

Here’s a question for any solicitors/accountants out there - if a person applied for the Marriage Tax Allowance despite being estranged from their spouse for 2 years, having a Decree Nisi and the divorce continuing to progress through the courts, would this claim be classed as fraud in the eyes of HMRC/DWP? If so, what would happen to that person?

As long as the couple remain married and there has been no legal separation, the lower earner is entitled to claim Marriage Allowance. Indeed, they are entitled to claim for the tax year during which the Decree Absolute is obtained. So no, this is not fraud.

Ok thank you