Allowances

Marriage Allowance

Marriage Allowance should not be confused with Married Couples Allowance, which is available where one (or both) of the couple was born before 6 April 1935.

Marriage Allowance lets an individual transfer a proportion of their personal allowance to a spouse or civil partner provided the transferor’s and transferee’s income levels are within certain limits.

Claim Marriage Allowance

Select Claim personal allowance from spouse or civil partner. The tax value of the claim will be included on Computation Preview.

The claim to Marriage Allowance does not appear on the transferee’s tax return form.

Elect to transfer Marriage Allowance

Select Transfer personal allowance to spouse or civil partner. Enter the name, National Insurance number, date of birth and date of marriage of the transferee where indicated.

These details will populate the Marriage allowance section on page TR5 of the tax return.

The amount of transferred-out Personal Allowance will appear on Computation Preview.

Married Couple’s Allowance

The Married Couple’s Allowance section should only be completed if the main claimant or their spouse or civil partner were born before 6 April 1935.

Husband, or person with higher income Tick this box if the main claimant is the husband (marriages up to 5 December 2005), or the spouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005).
Wife, or person with lower income Tick this box if the main claimant is the wife (marriages up to 5 December 2005), or the spouse or civil partner with the lower income (marriages and civil partnerships on or after 5 December 2005).
Name of spouse or civil partner Enter the spouse’s or civil partner’s full name.
Date of birth, if older Enter the spouse’s or civil partner’s date of birth if they are older than the main claimant.
Date of marriage if after end of prior tax year Enter the date of marriage if during the tax year.
Transfer half of minimum MCA to spouse or civil partner Tick this box if the main claimant transferred half of the minimum Married Couple’s Allowance to their spouse or civil partner.
Transfer full minimum MCA to spouse or civil partner Tick this box if the main claimant transferred all the minimum Married Couple’s Allowance to their spouse or civil partner.
Date of birth of former spouse or civil partner If the main claimant lived with a previous spouse or civil partner during the tax year, enter their date of birth.
Claim surplus allowance from spouse or civil partner Tick this box to claim the surplus Married Couple’s Allowance from the spouse or civil partner. The spouse or civil partner’s name and National Insurance number must be entered in Additional Information.
Amount of surplus allowance claimed Enter the amount of surplus Married Couple’s Allowance claimed from the spouse or civil partner.
Claim half of minimum MCA from spouse or civil partner Tick this box to claim half of the minimum Married Couple’s Allowance from the spouse or civil partner.
Claim full minimum MCA from spouse or civil partner Tick this box to claim all the minimum Married Couple’s Allowance from the spouse or civil partner.
Transfer surplus allowance to spouse or civil partner Tick this box if the main claimant wants to transfer their surplus Married Couple’s Allowance to their spouse or civil partner. The spouse or civil partner’s name and National Insurance number must be entered in Additional Information.

Blind Person’s Allowance

Registered blind Tick this box if the claimant is registered blind, or severely sight impaired, and their name is on a local authority or other register.
Name of authority or register If the claimant lives in England or Wales, the local authority will put their name on the register of sight impaired (blind) people when they are shown an eye specialist’s certificate stating the claimant is blind or severely sight impaired. If this is the case enter the name of the local authority or other register.

If the claimant lives in Scotland or Northern Ireland and are not on a register, they can claim the allowance if their eyesight is so bad they can’t do any work for which eyesight is essential. If this is the case enter ‘Scotland’ or ‘Northern Ireland’.

If the claimant asked their eye specialist to tell HM Revenue and Customs that they’re sight impaired enter ‘specialist’.
Claim surplus allowance from spouse or civil partner Tick this box if the spouse or civil partner has claimed Blind Person’s Allowance but doesn’t have enough taxable income to use it all. The spouse or civil partner’s name and National Insurance number must be entered in Additional Information.
Transfer surplus allowance to spouse or civil partner Tick this box if the claimant can’t use all the Blind Person’s Allowance and wants to transfer the balance to their spouse or civil partner. The spouse or civil partner’s name and National Insurance number must be entered in Additional Information.
Amount of surplus allowance claimed Enter the amount of surplus Blind Person’s Allowance claimed from the spouse or civil partner.

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