Research and analysis

Transferable tax allowance for married couples and civil partners

This report evaluates research of Marriage Allowance which came into effect in April 2015.

• From: HM Revenue & Customs
• Published: 21 July 2016

Documents

Transferable tax allowance for married couples and civil partners - publication report

Ref: HMRC Research Report 428

PDF, 481 KB, 15 pages

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Transferable tax allowance for married couples and civil partners - communications research

Ref: HMRC Research Report 428

PDF, 227 KB, 6 pages

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Details

Marriage Allowance allows individuals to transfer 10% of their personal allowance to their spouse or civil partner if they are basic rate tax payers. The research was conducted to gain insight into customer understanding of this policy and views on making applications online.

Additional research was conducted to gain insight into how likely customers were to register early for the transferable tax allowance, what messages would encourage them to do so and their preferred communication channels.

Published 21 July 2016