Claiming Married Couples Allowance

Married Couples Allowance (MCA) is an age related allowance applicable if at least one spouse is born before 6th April 1935. It could reduce your tax bill by between £353 and £912.50 a year. 

You can claim Married Couple’s Allowance if all of the following criteria apply:

• you’re married or in a civil partnership
• you’re living with your spouse or civil partner
• one of you was born before 6 April 1935.

Transferring your Married Couples Allowance to your spouse or civil partner

Start of the year

It is possible to transfer the whole of the minimum amount to your spouse or civil partner prior to the beginning of the tax year. A form 18 will need to be completed for this purpose.

End of the tax year

If you do not pay tax or the tax bill is not high enough to use up all of the MCA, it is possible to use form 575 (Notice of transfer of surplus Income Tax allowances) after the end of the tax year to transfer any unused allowance to your spouse or civil partner.

Where to enter claim for Married Couple's Allowance in TaxCalc?

HMRC Forms Mode

• Go to Additional Information Page 3.
• Click on the 'Please Use Wizard….' link in the centre of the page
• Enter information directly into the boxes provided and tick the appropriate boxes.

*Please note that if you are claiming surplus allowance, you need to go to Tax Calculation > Page 2 > Box 13 to enter the surplus amount

• Click on Close.
• To check the amount of claim, go to the SA302 Summary which will display information for you.

Simple Step

• Within the navigation, select Tax reliefs and allowances.
• Tick the box 'Are you claiming Married Couples Allowance for 2020-2021?'.
• Click on Next.
• Enter the details on the Married couple’s allowance screen.
• To check the amount of claim, go to the SA302 Summary which will display information for you.

For additional information please refer to the HMRC page on Married Couples Allowance