Form

Transfer the Married Couple's Income Tax Allowance

Ask for a change in how the minimum amount of Married Couple's Allowance is divided between you and your spouse or civil partner using the online form.

Documents

Apply online (sign in to, or set up a Government Gateway account)

Apply by post

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Details

To ask HM Revenue and Customs (HMRC) for a change in the way the minimum amount of Married Couple’s Allowance is divided between you and your spouse or civil partner you can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post it to HMRC

If you use the online form, you’ll get a reference number to use to track the progress of your form.

To fill in the form you’ll need you and your spouse or civil partner’s National Insurance numbers and Unique Taxpayer References.

If you fill in the form by hand post it to:

Pay As You Earn
HM Revenue and Customs
BX9 1AS

You don’t need to include a street name, city name or PO box when writing to this address.

Published 1 November 2005
Last updated 28 July 2016 + show all updates
  1. An online forms service is now available.
  2. First published.