10% personal allowance transfer in the year of death

[Kiran]

Transfer of 10% of personal allowance for the tax year 15/16 by executors of a deceased person, in the year of death is not possible online. The box, after married couple’s allowance claim option, does not appear online. Does this mean that a widow or a widower is not entitled to such 10% personal allowance? Please advise.

[maths]

Not my area but does not ITA 2007 s55C(1)(ii) not require that the election be made at as time when the individual spouse is married.
Hence, post death not possible.

Perhaps those well versed in the area may know whether HMRC take this point.

[Kiran]

Thank you, Maths, that's why the box does not appear.