New Marriage Allowance Transfer Claim Form

Published / Last Updated on 26/02/2024

HMRC’s bulletin today has highlighted that the marriage allowance transfer claim form (MATCF) has been updated.

What is a Marriage Allowance Transfer?

Each person in the UK has a personal tax allowance of £12,570 pa for tax free income unless reduced due to being a high earner (over £100,000 pa) or reduced for other reasons such as underpaid taxes or in receipt of tax benefits in kind.

If you are married or in a civil partnership and have unused personal allowance e.g., if you earn or have pension income of £10,000, you will not use up your full personal allowance.  You can transfer up to 10% of the personal tax allowance £12,570 X 10% = £1,257 to your partner.

This means, their personal allowance may be increased by up to £1,257 meaning that have more ‘tax free’ income as you have transferred some of your unused allowance.

New Marriage Allowance Claim Form (MATCF) with effect 26/02/2024

You can download the new MATCF here

You can also apply online if you prefer


If you have unused personal tax allowance due to low earned income or low pension income, you should share up to 10% of your personal tax allowance with your partner.

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