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Suppose that your United Kingdom tax code changes mid way through the tax year e.g. your spouse successfully applies for the marriage allowance, which increases your personal allowance. Does this mean that your personal allowance is updated so that, for the current tax year, your 'old' personal allowance is completely irrelevant? Or, is your personal allowance for the year some kind of mixture of the old and new personal allowances?

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    Just to note that you may have cause and effect mixed up here - it's your personal allowance that changes triggering a tax code change. The final liability to tax for the tax year is on the full year's income against a full year's personal allowance etc. The tax code+PAYE is intended to assist in collecting the right amount of tax throughout the year. Sep 7 '20 at 12:02
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When you receive a new PAYE coding notice it supersedes any previous notices you have received for the same tax year.

The new coding notice will incorporate the changes from when they took effect. In the specific case of marriage allowance it applies to the whole year as your partner is effectively transferring some of their personal allowance for that year to you.

Useful references here and here.

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  • Thanks for your answer. Looking at gov.uk/marriage-allowance I now see that it talks about receiving a tax credit rather than an increased personal allowance, so maybe there isn't technically a change in the recipient's personal allowance in this instance, though there is a new tax code. Sep 7 '20 at 12:08

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