Use the online form to request a change in how the minimum amount of Married Couple's Allowance is divided between you and your spouse or civil partner.
Ref: Form 18 PDF, 365KB, 4 pages
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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 that you can 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
You don’t need to include a street name, city name or PO box when writing to this address.