HMRC have updated the PAYE manual at PAYE 100060 – Individual records: PAYE records: marriage allowance.
HMRC have not specified the nature of the update but the guidance is arranged under the following headings:
- Introduction
- Eligibility criteria
- Risk Triage
- Application process
- Relationship
- Change of circumstances
- Reconciliation
https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye100060
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