https://www.gov.uk/government/publicati ... or-2015-16
The above webpage shows the following for the 2015/16 tax year:
Personal allowance for those born after 05/04/1948 £10,600
Personal allowance for those born from 06/04/1938 to 05/04/1948 £10,600
Personal allowance for those born before 06/04/1938 £10,660
Income limit for personal allowance (for those born before 06/04/1948) £27,700
For those born before 06/04/1948, where their income exceeds the Income limit, the personal allowance is reduced by £1 for every £2 until it reaches the personal allowance of someone born after 05/04/1948.
For those born from 06/04/1938 to 05/04/1948 there should be no reduction in personal allowance as it is the same as for those born after 05/04/1948.
However, from the 2015/16 tax year, a married individual can have up to 10% of their non-taxpayer spouse’s personal allowance transferred to their own personal allowance, giving them a maximum personal allowance of £11,660.
My question is: Does the Income limit for those born before 06/04/1948 apply to their original personal allowance, or does it apply to their enhanced personal allowance?
If it’s the latter then it is unfair. Those born before 06/04/1948 whose income exceeds the Income limit will suffer a personal allowance reduction, whereas those born after 05/04/1948 will not.
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