RM2564 - RO/RE instructions: Allowances and deductions
The computer identifies each allowance or deduction by means of an abbreviation. Sometimes it is sufficient to enter the abbreviation on its own. The computer will then enter the standard amount for that year. Some abbreviations however must be entered with an amount and some can only be used for certain years. The table on the next page shows the abbreviations which you can use
The table below explains the computer enteries which are required and when to use the new computer identifier MAH.
| Circumstances | Wife’s Allowance | Husband’s Allowance |
|---|---|---|
| Elder spouse under 65 \nElder spouse aged 65-74 \nElder spouse aged 75 + \nElder spouse under 65 \nElder spouse aged 65-74 \nElder spouse aged 75 + | MAH \nMAH \nMAH \nMAH \nMAH \nMA | MAH \nMAH less half of MA \nMAE less half of MAH \nNo allowance \nMAH less MA \nMAE less MA |
The table assumes that Age allowance is due in full. If either spouse is 65 or over and reduced Age allowance is due, calculate the allowance manually.
Remember that age related additions to the Married Couple’s allowance are not transferable
The table below shows the abbreviations which you can use. The ones which need an amount are marked with an asterisk. Those marked with a dollar ($) sign are allowable as a tax credit from 1994-95, using the descriptor PTR. Where there is no year shown the entry applies to all years.
| Allowance/deduction | Identifier | From | To |
|---|---|---|---|
| Accrued Income Relief | AIR* | 1985-86 | - |
| Additional Personal Allowance | APA | $ | - |
| Age Allowance | AA* | - | 1989-90 |
| Blind Persons Relief | BRP | - | - |
| Building Society | - | - | - |
| Interest (paid) | BSI* | - | - |
| Business Expansion | - | - | - |
| Scheme | BES* | - | 1993-94 |
| Enterprise Investment Scheme | EIS*$ | 1993-94 | - |
| Higher Personal Allowance | HPA | - | 1989-90 |
| Loan Interest (paid) | LOAN* | - | - |
| Lower Personal Allowance | LPA | - | 1989-90 |
| Maintenance Payments | SMP*$ | - | - |
| Married Allowance | MA | 1990-91 | - |
| Married Allowance (65-74) | MAA | 1990-91 | - |
| Married Allowance (75+) | MAE | 1990-91 | - |
| Married Allowance Half | MAH | 1993-94 | - |
| Personal Allowance | PA* | - | 1989-90 |
| Personal Allowance | PA | 1990-91 | - |
| Personal Allowance (65/74) | PAA | 1990-91 | - |
| Personal Allowance (75+) | PAE | 1990-91 | - |
| Personal Relief | PR* | 1990-91 | - |
| Personal Pension Relief | PPR* | 1988-89 | - |
| Retirement Annuity Relief | RAR* | - | - |
| Superannuation | SUPN* | - | - |
| Transitional Allowance for Wives | TAW* | 1990-91 | - |
| Widow’s Bereavement Allowance | WBA $ | - | - |
| Wife’s Earned Income Allowance | WEIA | - | 1989-90 |