Definition of Additional personal allowance

Additional personal allowance allows all the individuals who are widowed, unmarried, separated and single parents who are financially supporting an underage child to claim the allowance money.

In the United Kingdom, an extra deduction is applied on the income tax returns by the HM Revenue and Customs (HMRC).

Brief Explanation of Additional personal allowance

Basically the additional personal allowance covers the costs of those who are not eligible of receiving any of the married couple allowances. Moreover under the pretence of an invalid or disabled wife who cannot support the running of the households or is incapacitated, men could also claim for the additional allowance provided the incapacitated wife us sharing the residential property with the husband and a qualifying child under the age of 16. The allowance could only be received if the health condition of the wife remains unchanged over a period of 12 months. To further support the finances the additional personal allowances provides tax relief to qualifying child. In to receive the allowance fund the claimant should provide proof that the child is supported or cared for by solely by himself.