HM Revenue & Customs

Married couples allowance

If you want to claim married couple's allowance, please select 'Yes' from the drop-down menu otherwise, select 'No'.

Married couple's allowance can only be claimed if either you, your spouse or civil partner (following the introduction of the Civil Partnership Act 2004) were born before 6 April 1935, and:

The allowance is made up of two amounts, a minimum amount (worth up to £267) plus an age-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).

A married couple or civil partners may share the minimum amount of the allowance. But you must have asked HM Revenue & Customs (HMRC) already to do this (either before 5 April 2010 or, if you married or formed a civil partnership during the year to 5 April 2011, by that date).

If you want to change the way the allowance is given for 2012-13 please contact HMRC (it is already too late to make any change for 2011-12). Go to if you want to contact HMRC.