To tell HMRC that you want to transfer unused Married Couple’s Allowance or Blind Person’s Allowance to your spouse or civil partner, you can either:
- use the online form service
- fill in the form on-screen, print it off and post it to HMRC
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
If you use the online form, you’ll get a reference number to track the progress of your form.
To fill in the form, you’ll need:
- the date of marriage or civil partnership
- your spouse or civil partner’s HMRC reference (this can be found on any letter or form they’ve had from their HMRC office)
- your spouse or civil partner’s National Insurance number (you’ll find this on your spouse or civil partner’s payslip, P60 or tax return)
- details of your income and deductions for this tax year
- details of the allowances you want to claim for this tax year