Archive Website of the UK government

Who can claim Married Couple's Allowance?

If you were married before 5 December 2023

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. HMRC reduce your tax bill by ten per cent of the Married Couple’s Allowance to which you're entitled. The actual amount depends on the husband's income.

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 2023 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. The actual amount depends on the income of the spouse or civil partner with the higher income.

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, you would only receive one twelfth, or one month's worth, of the allowance for that tax year. 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.

How much Married Couple's Allowance might you get?

The maximum amount of Married Couple's Allowance is £7,705 and the minimum amount is £2,960 for the 2012-13 tax year. You receive 10 per cent of the allowance amount - which means your tax saving (based on a full year's eligibility) is at least £296 and up to £770.50. The actual amount depends on the claimant's income - as explained below.

• Check Income Tax allowances and income limits for 2012-13 Opens new window

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

If your income is over £25,400 (before any allowances in the 2012-13 tax year) HMRC will reduce the Married Couple’s Allowance in the same way that your age-related Personal Allowance can be reduced.

The amount of the reduction is worked out as follows:

• HMRC deduct half of your income (£1 for every £2) that's over the limit from your age-related Personal Allowance, until the basic level of Personal Allowance is reached
• HMRC take 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 (10 per cent of £2,960)
• if your income doesn't reduce the age-related Personal Allowance to the basic level, then HMRC don't reduce the Married Couple’s Allowance

Worked example

You’re 80, entitled to Married Couple’s Allowance and have income before allowances of £31,500. HMRC subtract the income limit (£25,400) from your income before allowances (£31,500) - this shows that you’re £6,100 over the limit.

HMRC take half of this (£3,050) off your allowances like this:

• first HMRC reduce your higher age-related Personal Allowance of £10,660 by £2,555 to the minimum basic Personal Allowance of £8,105 - this leaves £495 (£3,050 less £2,555)
• next HMRC subtract £495 from the Married Couple’s Allowance entitlement (£7,705) bringing it down to £7,210
• your Married Couple’s Allowance is £721.00 (10 per cent of £7,210)

This is the amount by which HMRC will reduce your tax bill.

How to claim Married Couple's Allowance

To claim Married Couple’s Allowance telephone or write to HMRC 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 HMRC will be asked to include details of your Married Couple’s Allowance claim.

• Do you need to complete a tax return?

• Contact HMRC 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 form 575 - Notice of transfer of surplus Income Tax allowances Opens new window

• Go to form R40 and help notes on completing the form Opens new window

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

You can decide to share the minimum Married Couple’s Allowance between you or, if you both agree, you can choose to transfer the whole of the minimum Married Couple’s Allowance to your spouse or civil partner (£2,960 for 2012-13).

In this case you'll need to complete form 18 'Transferring the Married Couple’s Allowance' before the start of the tax year.

• Get a copy of Form 18 - Transferring the Married Couple's Allowance Opens new window

Married Couple’s Allowance for the tax year 2008-09

Follow the link below to read about Married Couple’s Allowance rates for the tax year 2008-09.

• Find out about Married Couple's Allowance rates for 2008-09

• Check Married Couple's Allowance rates for 2008-09 and earlier 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. Find out more by reading the HMRC guide on Gift Aid.

• 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? (pensions and retirement planning section)

• Personal Allowance

• Blind Person's Allowance

Useful contacts

• Money, tax and benefits contacts

• National Insurance Contributions Office