Married Couple's Allowance

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.