Married couples allowance 01 - Married couple's allowance

Married couple's allowance can only be claimed if either you, your spouse or civil partner, were born before 6 April 1935, and you are:

• a married man or married woman who married before 5 December 2005
• a married man, married woman or civil partner who married or formed a civil partnership on or after 5 December 2005

The allowance is made up of two amounts, a minimum amount, worth up to £351, plus an income-related amount dependent on the income of the husband, for marriages before 5 December 2005, or the person with the higher income, for marriages and civil partnerships formed on or after 5 December 2005, worth up to £556.50.

A married couple or civil partners may share the minimum amount of the allowance, but you must have asked us already to do this, either before 6 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.

If you think the information you are adding has an effect on your 6 April 2021 to 5 April 2022 or 6 April 2022 to 5 April 2023 PAYE Tax codes there is guidance to tell you how to let HMRC know of the change - If you think your code is wrong.