What is a ‘Transferring Married Couple’s Allowance’, Form 18?

A Form 18 is used to change how the amount of Married Couple’s Allowance you’re entitled to is divided between you and your spouse or civil partner.

When should I fill in an 18 form?

As a married person, you currently have the option of transferring £1,100 of your annual Personal Allowance over to your husband, wife or civil partner. This will reduce the tax your partner pays by anything up to £220 in the tax year.

To benefit as a couple, you (as the lower earner) must have an income of £11,000 or less, whilst your partner’s income must be somewhere between £11,001 and £43,000 per annum to qualify.

You may also be eligible to transfer your Married Couple’s Allowance if you or your partner are currently receiving a pension, or are living abroad.

Are you owed a tax rebate?

Lots of taxpayers who are eligible to claim the Married Couple’s Allowance may also be entitled to a tax rebate as well. The Married Couple’s Allowance has been available since the 6th April 2015, so if you’ve missed out on your allowance from a previous tax year, you can backdate that claim for up to the last 4 tax years.

There’s a wide variety of other tax reliefs available, many with their own individual tax forms. If you’re claiming back the Married Couple’s Allowance, we will include everything you are entitled to and maximise your tax rebate claim.