Tailor your return 21 - Married couple's allowance

If you want to claim married couple's allowance, select 'Yes' otherwise, select 'No'.

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 either:

• 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 2 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 already asked HMRC 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 2020 to 5 April 2021 contact HMRC, it's already too late to make any change for 6 April 2020 to 5 April 2021.

For further information go to Married Couple's Allowance.