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Who can claim Married Couple's Allowance?

If you were married before 5 December 2005

If you are married and living together and at least one spouse was born before 6 April 1935, the husband can claim Married Couple’s Allowance. HM Revenue & Customs (HMRC) reduce your tax bill by ten per cent of the Married Couple’s Allowance to which you're entitled. This amount depends on the husband's income and the age of the older spouse.

If one of you dies, or if you divorce or separate, you'll get Married Couple’s Allowance for the whole of that tax year.

If you married on or after 5 December 2005 or are in a civil partnership

If you are married or in a civil partnership and living together and at least one spouse or partner was born before 6 April 1935, the person with the higher income can claim Married Couple’s Allowance.

HMRC reduce the claimant's tax bill by ten per cent of the Married Couple’s Allowance to which he or she is entitled. This amount depends on the age of the older spouse or civil partner.

Period from which Married Couple's Allowance is effective

In the year that you marry or form a civil partnership, your entitlement to Married Couple's Allowance is reduced by one twelfth for each complete tax month before the date of your marriage or civil partnership.

For example if you married or formed a civil partnership on 24 March 2009, in tax year 2008-09 you would only receive one twelfth, or one month's worth, of the allowance. If one of you dies, or the marriage or civil partnership dissolves or you separate, you'll get the Married Couple’s Allowance you are due for that tax year.

Married Couple's Allowance (MCA) rates - 2008-09 tax year

Note: Because HMRC applies the Married Couple’s Allowance at ten per cent, your tax saving (based on a full year's eligibility) is at least £254 and up to £653.50 if you're under 75 or up to £662.50 if you're 75 or over. The actual amount depends on the claimant's income.

Worked example

You're 74, married on 24 January 1975 and have taxable income of £18,000:

• your taxable income is £18,000 
• your tax-free Personal Allowance is £9,030 (the age-related Personal Allowance for 65 to 74 year olds) 
• HMRC subtracts your tax-free allowance (£9,030) from your taxable income (£18,000) - that leaves you with taxable income of £8,970 but they use your Married Couple’s Allowance to reduce your tax bill
• your Married Couple’s Allowance is £653.50 (ten per cent of £6,535 - the maximum rate for under 75s)

This amount is deducted from your tax bill.

Effect of claimant's income on Married Couple's Allowance

If your income is over £21,800 HMRC will reduce the Married Couple’s Allowance.
The amount of the reduction is worked out as follows:

• half of your income that's over the limit (£1 for every £2) is deducted from your age-related Personal Allowance, until the basic rate of Personal Allowance is reached 
• HMRC takes anything that's left off the Married Couple’s Allowance, until they reach the minimum amount - you'll always get the minimum Married Couple’s Allowance (ten per cent of £2,540) 
• if your income doesn't reduce the age-related Personal Allowance to the basic level, then they don't reduce the Married Couple’s Allowance

Worked example

You're 76, married or in a civil partnership and have taxable income of £29,400. HMRC subtract the income limit (£21,800) from your taxable income (£29,400) - this shows that you're £7,600 over the limit. 

HMRC will take half of this (£3,800) off your allowances, like this: 

• first HMRC reduces your higher age-related Personal Allowance of £9,180 by £3,145 to the minimum basic Personal Allowance of £6,035 - this leaves £655 (£3,800 less £3,145)
• next HMRC subtracts £655 from the higher Married Couple’s Allowance entitlement (£6,625) bringing it down to £5,970 
• your Married Couple’s Allowance is £5,970 (ten per cent of £5,970), this is the amount by which your tax bill will be reduced  
  

How to claim Married Couple's Allowance

To claim Married Couple’s Allowance you simply telephone your Tax Office or write to them giving details of your marriage/civil partnership ceremony and spouse/civil partner (including date of birth). If you fill in a Self Assessment tax return you will be asked to include details of your Married Couple’s Allowance claim.

• Do you need to complete a tax return?
• Contact details for all Tax Offices Opens new window

Transferring your Married Couple's Allowance to your spouse or civil partner after the end of the tax year

If you don’t pay tax, or if your tax bill isn't high enough to use up all of your Married Couple’s Allowance, you can use form 575 'Notice of transfer of surplus Income Tax allowances' after the end of the tax year, to transfer any unused allowance to your spouse or civil partner if they pay tax. You can’t get a refund of any excess not used.

Use the link below to get a copy of form 575. If you don’t have access to a printer, you can ask HMRC to post the form to you. If you're making a claim for repayment of tax on a form R40 Tax Repayment you can also request form 575 by ticking the appropriate box.

• Get a copy of form 575 (Notice of transfer of surplus Income Tax allowances) using HMRC's find a form tool Opens new window
• Get a copy form R40 (Tax Repayment) using HMRC's find a form tool Opens new window

Electing to share or transfer your Married Couple's Allowance before the start of the tax year

You can also decide to share the minimum Married Couple’s Allowance between you or, if you both agree, you can elect to transfer the whole of the minimum Married Couple’s Allowance to your spouse or civil partner.

In this case you'll need to complete form 18 'Transferring the Married Couple’s Allowance' (available from your Tax Office or below) before the start of the tax year.

• Get a copy of form 18 using HMRC's find a form tool Opens new window

Tax allowances and giving to charity

If you pay tax and give money to a UK charity using Gift Aid, it's important to let HMRC know as this has the effect of reducing your income when they calculate your age-related allowances.

• Tax relief when giving to charity through Gift Aid

More useful links

• Check up-to-date figures for personal allowances from HMRC Opens new window
• Do you have to pay tax in retirement?