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Apply for marriage allowance by postal form


Published: 19 May 2023 Update History

HMRC has published a new form to enable individuals to apply for marriage allowance by post more easily. It is also possible to claim the allowance online, by phone and through a self assessment tax return.

Previously, it was possible to apply for marriage allowance by post by writing a letter. However, to ensure that all the required information is included in the application, HMRC has now released a postal form that can be downloaded online and printed. 

Marriage allowance permits an individual to ‘transfer’ 10% of their personal allowance to their spouse or civil partner. The partner receives a tax reducer of 20% of the amount of personal allowance surrendered. This provides tax relief of £252 for the higher earning spouse or civil partner, based on the current personal allowance of £12,570 (frozen until 2028). 

To apply for marriage allowance, the individual must earn less than the personal allowance in the year applicable and the partner must pay income tax at the basic rate (starter, basic or intermediate rate if they are a Scottish taxpayer).  

Individuals (or agents acting on their behalf) may claim marriage allowance for the current tax year and four tax years previous, in line with the normal time limits for claims and elections. 

Once a claim has been made, it will apply automatically in future years. If circumstances change such that the conditions for claiming the allowance are no longer met, the claim must be cancelled. 

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