You can claim the standard deduction for your Income Tax Return (ITR) even if your wife was on unpaid leave for part of the financial year. As long as her total income does not exceed £50,000, the standard deduction is applicable. This applies to income earned from salary and interest from deposits.
04 August 2020
I have a query for filing returns. My wife is on sabbatical leave/maternity unpaid leave. For financial year 19-20, she ws paid for 2 months.
So she has income from interest from deposits and 2 months salary.
Can we claim standard deduction of 50K while filing returns.