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 using Government Gateway)

Apply by post

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

To ask 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
  • print the postal form, fill it in by hand and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

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
HMRC
BX9 1AS

You do not need to include a street name, city name or PO box when writing to this address.

Email HMRC to ask for this form in Welsh (Cymraeg).

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

  2. First published.