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Money, tax and benefits
Married Couple's Allowance (includes civil partnerships)
The age-related Married Couple's Allowance is an amount that HM Revenue & Customs (HMRC) take off your tax bill - so it only applies if you pay tax. If you don’t pay tax, or if your tax bill isn't high enough to use up all of your Married Couple’s Allowance, you can transfer any unused allowance to your spouse or civil partner if they pay tax.
Who can claim Married Couple's Allowance?
If you were married before 5 December 2005
If you are married and living together and at least one spouse was born before 6 April 1935, the husband can claim Married Couple’s Allowance. HMRC reduce your tax bill by 10 per cent of the Married Couple’s Allowance to which you're entitled. The actual amount depends on the husband's income.
If one of you dies, or if you divorce or separate, you'll get Married Couple’s Allowance for the whole of that tax year.
If you married on or after 5 December 2005 or are in a civil partnership
If you are married or in a civil partnership and living together and at least one spouse or partner was born before 6 April 1935, the person with the higher income can claim Married Couple’s Allowance.
HMRC reduce the claimant's tax bill by 10 per cent of the Married Couple’s Allowance to which he or she is entitled. The actual amount depends on the income of the spouse or civil partner with the higher income.
Period from which Married Couple's Allowance is effective
In the year that you marry or form a civil partnership, your entitlement to Married Couple's Allowance is reduced by one twelfth for each complete tax month before the date of your marriage or civil partnership.
For example if you married or formed a civil partnership on 24 March 2010, in tax year 2009-10 you would only receive one twelfth, or one month's worth, of the allowance. If one of you dies, or the marriage or civil partnership dissolves or you separate, you'll get the Married Couple’s Allowance you are due for that tax year.
How much Married Couple's Allowance might you get?
The maximum amount of Married Couple’s Allowance is £6,965 and the minimum amount is £2,670 for the 2009-10 tax year. You receive 10 per cent of the allowance amount - which means your tax saving (based on a full year's eligibility) is at least £267 and up to £696.50. The actual amount depends on the claimant's income as explained below.
Effect of claimant's income on Married Couple's Allowance
If your income is over £22,900 (2009-10 tax year) HMRC will reduce the Married Couple’s Allowance.
The amount of the reduction is worked out as follows:
- HMRC deduct half of your income (£1 for every £2) that's over the limit from your age-related Personal Allowance, until the basic level of Personal Allowance is reached
- they take anything that's left off the Married Couple’s Allowance, until they reach the minimum amount - you'll always get the minimum Married Couple’s Allowance (10 per cent of £2,670)
- if your income doesn't reduce the age-related Personal Allowance to the basic level, then HMRC don't reduce the Married Couple’s Allowance
Worked example
You’re 76, married or in a civil partnership and have taxable income of £29,400. HMRC subtract the income limit (£22,900) from your taxable income (£29,400) - this shows that you’re £6,500 over the limit.
They take half of this (£3,250) off your allowances like this:
- first they reduce your higher age-related Personal Allowance of £9,640 by £3,165 to the minimum basic Personal Allowance of £6,475 - this leaves £85 (£3,250 less £3,165)
- next they subtract £85 from the Married Couple’s Allowance entitlement (£6,965) bringing it down to £6,880
- your Married Couple’s Allowance is £688.00 (10 per cent of £6,880)
This is the amount by which HMRC will reduce your tax bill.
How to claim Married Couple's Allowance
To claim Married Couple’s Allowance you simply telephone your Tax Office or write to them giving details of your marriage/civil partnership ceremony and spouse/civil partner (including date of birth). If you fill in a Self Assessment tax return you will be asked to include details of your Married Couple’s Allowance claim.
Transferring your Married Couple's Allowance to your spouse or civil partner after the end of the tax year
If you don’t pay tax, or if your tax bill isn't high enough to use up all of your Married Couple’s Allowance, you can use form 575 'Notice of transfer of surplus Income Tax allowances' after the end of the tax year, to transfer any unused allowance to your spouse or civil partner if they pay tax. You can’t get a refund of any excess not used.
Use the link below to get a copy of form 575. If you don’t have access to a printer, you can ask HMRC to post the form to you. If you're making a claim for repayment of tax on a form R40 Tax Repayment you can also request form 575 by ticking the appropriate box.
Electing to share or transfer your Married Couple's Allowance before the start of the tax year
You can also decide to share the minimum Married Couple’s Allowance between you or, if you both agree, you can elect to transfer the whole of the minimum Married Couple’s Allowance to your spouse or civil partner.
In this case you'll need to complete form 18 'Transferring the Married Couple’s Allowance' (available from your Tax Office or below) before the start of the tax year.
Married Couple’s Allowance for the tax year 2008-09
Follow the first link below to read about Married Couple’s Allowance rates for the tax year 2008-09.
Tax allowances and giving to charity
If you pay tax and give money to a UK charity using Gift Aid, it's important to let HMRC know as this has the effect of reducing your income when they calculate your age-related allowances.
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Tax evasion
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