Thank you for your reply.
Married couples allowance is available if you meet all of the following:
- you are married or in civil partnership;
- you are living with your spouse or civil partner
- one of you was born before 6 Apr 1935
Please advise if you meet all three of the above.
P60 would only show income that was taxed at source and would not take into account income from other sources e.g. interest received, dividends paid and state pension.
An underpayment could arise if income from any of the aforementioned sources has a different value than the only taken into consideration when giving your late husband a tax code.
I am happy to reperform tax caluculations if you wish.
You have stated that your tax code is currently K47.
The letter K is used in an employee’s tax code when deductions due for company benefits, state pension or tax owed from previous years are greater than their personal allowance.
Multiply the number in your tax code by 10 to show how much should be added to your taxable income before deductions are calculated.
Example An employee with tax code K47 and a salary of £27,000 has taxable income of £27,470 (£27,000 plus £470).
If you think your tax code in incorrect, you should contact HMRC. If you are having problems contacting HMRC on the phone, I recommend you write to them and retain a copy on file. They are required to acknowledge all written requests.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.