Transfer Of Unused Married Couple’s Allowance

£1,060 of your Personal Allowance may be transferred to your husband, wife or civil partner under the new rules governing the Transfer of Unused Married Couple’s Allowance.

This reduces their tax by up to £212 in the tax year (6 April to 5 April the next year).

To benefit as a couple, you – as the lower earner – need to have an income of £10,600 or less.

Who can apply
You can get Marriage Allowance if your partner’s income is between £10,601 and £42,385.

If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple’s Allowance instead.

If you live outside the UK
If you or your partner live abroad, you can get Marriage Allowance as long as you get a Personal Allowance.

Transfer of Unused Married Couple's Allowance

There is an interactive form to request a transfer of allowances on HMRC website – (Form 575(T)).


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