HM Revenue & Customs

Married couples allowance 04 - The agreement of minimum allowance to go to spouse or civil partner

A married couple or civil partners may share the minimum amount of the allowance, but you must have asked HMRC already to do this, either before 5 April 2020 or, if you married or formed a civil partnership during the year to 5 April 2021, by that date.

If you want to change the way the allowance is given for 6 April 2021 to 5 April 2022 please contact your HMRC office, it is already too late to make any change for 6 April 2020 to 5 April 2021.

Please select 'Yes - All' or 'Yes - Half' if you have already agreed that some of the minimum allowance is to go to your spouse or civil partner otherwise, select 'No'.