Understanding the Transferable Married Couple’s Allowance

The Transferable Married Couple’s Allowance was introduced on 6 April 2015 to help married couples and civil partners reduce their tax bills. However, some taxpayers have experienced difficulties accessing HMRC’s online claim form. If you’re eligible, don’t worry—there are still ways to make your claim.

What Is the Transferable Married Couple’s Allowance?

This allowance enables a lower-earning spouse or civil partner to transfer 10% of their personal allowance to their higher-earning partner. This can provide a tax reduction of up to £252 per year.

To qualify:

• You must be married or in a civil partnership.
• One partner must be a non-taxpayer (earning below the personal allowance).
• The other must be a basic rate taxpayer (earning under the higher rate threshold).

How to Claim the Allowance

Although HMRC’s online claim form is currently inaccessible, there are alternative ways to submit your claim:

• Self-Assessment Tax Return – If you complete a self-assessment tax return, you can include the claim when filing for the year ending 5 April 2016.
• Backdated Claims – If you are not within self-assessment, you have until 5 April 2020 to claim for the 2015/16 tax year.

Once claimed, the allowance is applied automatically each year, provided your circumstances remain the same.

What If You Miss the Deadline?

Failing to claim by the deadline means you may lose the opportunity to benefit from tax relief for previous years. Therefore, it’s crucial to act before the cut-off date.

How We Can Help

If you’re eligible for the Transferable Married Couple’s Allowance but need help submitting your claim, we’re here to assist. At Lewis Brownlee, we provide expert tax advice to ensure you maximise your allowances. So, when you’re ready, we’re ready!

For help with your claim, visit our contact page to speak with our tax specialists today.

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