Married Couple's Allowance

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1. Overview

Married Couple’s Allowance could reduce your tax bill by between £427 and £1,108 a year.

This page is also available in Welsh (Cymraeg).

You can claim Married Couple’s Allowance if all the following apply:

  • you’re married or in a civil partnership
  • you’re living with your spouse or civil partner
  • one of you was born before 6 April 1935

For marriages before 5 December 2005, the husband’s income is used to work out Married Couple’s Allowance. For marriage and civil partnerships after this date, it’s the income of the highest earner.

If you and your partner were born on or after 6 April 1935, you may be able to claim Marriage Allowance instead.

2. What you'll get

Married Couple’s Allowance could reduce your tax bill each year if you’re married or in a civil partnership.

For the 2024 to 2025 tax year, it could cut your tax bill by between £427 and £1,108 a year.

Use the Married Couple’s Allowance calculator to work out what you could get.

If you marry or register a civil partnership, you’ll get the allowance on a pro-rata basis for the rest of that tax year.

If one of you dies or you divorce or separate, the allowance continues until the end of the tax year.

You can transfer your Married Couple’s Allowance to your spouse or civil partner.

If you and your spouse or civil partner are separated through circumstance rather than through a decision to formally separate, you can still claim Married Couple’s Allowance.

3. Eligibility

You can claim Married Couple’s Allowance if all the following apply:

  • you’re married or in a civil partnership
  • you’re living with your spouse or civil partner
  • one of you was born before 6 April 1935

You can still claim Married Couple’s Allowance if you’re unable to live with your spouse or civil partner because of:

  • illness or old age, for example where your spouse or partner is in residential care
  • working away from home
  • an armed forces posting
  • being in prison
  • training or education

Use the Married Couple’s Allowance calculator to work out what you could get.

4. How to claim

If you fill in a Self Assessment tax return each year

Claim by completing the Married Couple’s Allowance section of the tax return.

If you do not fill in a Self Assessment tax return each year

Contact HM Revenue & Customs (HMRC) with details of your:

  • marriage or civil partnership ceremony
  • spouse or civil partner - including their date of birth

5. Further information

Transfer unused Married Couple’s Allowance after the tax year ends

If your spouse or civil partner pays tax, you can transfer any Married Couple’s Allowance that you have not used because:

  • you do not pay tax
  • your tax bill is not high enough

Fill in form 575 or ask HM Revenue and Customs (HMRC) to post you a copy.

Share or transfer your Married Couple’s Allowance before the tax year starts

You and your spouse (or civil partner) can:

  • share the minimum Married Couple’s Allowance
  • transfer the whole of the minimum Married Couple’s Allowance from one to the other

Fill in form 18 before the start of the tax year. You can also contact HMRC to get a copy in the post.

Tax allowances and giving to charity

If you pay tax and give money to a UK charity using Gift Aid, contact HMRC. It can increase the tax allowances if you were born before 6 April 1938.