USC year of Death

[Philip S]

I was wondering if someone here could point me in the right direction.

In the year of death of the assessable spouse what is the treatment for the non assessable spouse for USC. I cant see anything in legislation to point me either way.

My thinking is your apportion the bands over the two periods. Say the spouse dies start of october. The surviving spouse is taxed on their own from October to December they get full married persons tax credit and full single person rate band. In this case i would give them 3/12 of the USC bands.
Does any one agree with my thinking.

 

[Joe_90]

On the basis that the second return is effectively a new return I would not be surprised that they get a double allowance!

 

[dublin67]

Income tax works that way but USC doesn't. USC works on an individual basis and you can't transfer bands between individuals.