[UK] Request HMRC To Transfer Surplus Income Tax Allowances

29 APR 2020

This relates to transfers of unused Married Couple's Allowance or Blind Person's Allowance to a spouse or civil partner.  This is via the form 575 (T) and can either be done online or by post.  If it is to be done online, you will need a Government Gateway user ID and password.   These can be created as and when you decide to apply this way.

The following details will be needed:

  • the date of marriage or civil partnership
  • The spouse or civil partner’s HMRC reference (found on any letter or form they’ve had from their HMRC office)
  • The spouse or civil partner’s National Insurance number (found on the spouse or civil partner’s payslip, P60 or tax return)
  • Details of income and deductions for this tax year
  • Details of the allowances claimed for this tax year

Here are the links to the 575 (T):

Global Payroll Association Comment

We are aware that this is late being published form 2020/21 but perhaps this is understandable given the COVID-19 pandemic.