New Marriage Allowance Transfer Claim Form

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 https://www.gov.uk/guidance/apply-for-marriage-allowance-by-post

You can also apply online if you prefer https://www.gov.uk/apply-marriage-allowance

Comment

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.