A friend in the 2018 Form 11 changed civil status from married to married but living apart, with effect from 31/8/2018.
Prior to this it was joint assessment.
Has occupational pension, some PAYE employment and has his OAP and QA pension for the spouse.
Tax credits for 2019 were 3300 +1650 PAYE and 490 age allowance, reduced by 20% of both pensions ie 4216 on 21,080
Went to file the F11 for 2019 and sees no option to add in the QA pension, which there was on the 2018 F11.
It looks as if no tax was deducted on the QA as when he runs the calculate with just his 12k odd OAP in, its a small payment due to a very small UK pension.
If he puts in the 21k for his pension and the QA pension, he owes about 4k.
Then we looked at his 2020 tax credits are they are 1650 and 1650 PAYE and 245, reduced by 20% of both pensions ie 4,216 on 21,080
so he has no tax credits left .
He has no contact with spouse, is it possible that she has registered for tax in her own name?
Hence my first question
What Tax credits/basis of assessment go with changing the married status of Married but living apart.?
Second question:
who is accountable for the tax on the QA in this case?
Anything else occur?
thanks as always
Prior to this it was joint assessment.
Has occupational pension, some PAYE employment and has his OAP and QA pension for the spouse.
Tax credits for 2019 were 3300 +1650 PAYE and 490 age allowance, reduced by 20% of both pensions ie 4216 on 21,080
Went to file the F11 for 2019 and sees no option to add in the QA pension, which there was on the 2018 F11.
It looks as if no tax was deducted on the QA as when he runs the calculate with just his 12k odd OAP in, its a small payment due to a very small UK pension.
If he puts in the 21k for his pension and the QA pension, he owes about 4k.
Then we looked at his 2020 tax credits are they are 1650 and 1650 PAYE and 245, reduced by 20% of both pensions ie 4,216 on 21,080
so he has no tax credits left .
He has no contact with spouse, is it possible that she has registered for tax in her own name?
Hence my first question
What Tax credits/basis of assessment go with changing the married status of Married but living apart.?
Second question:
who is accountable for the tax on the QA in this case?
Anything else occur?
thanks as always