.png)
.png)
Taxpayers can now sign up online for the new tax break for married couples and people in civil partnerships.
Web users can register at any point in the tax year and still receive the full benefit of the relief, which takes effect from April.
It permits a person who does not pay tax to transfer up to £1,060 of his or her personal allowance to a spouse or civil partner. Couples can claim the relief if all the following conditions apply.
Taxpayers can now sign up online for the new tax break for married couples and people in civil partnerships.
Web users can register at any point in the tax year and still receive the full benefit of the relief, which takes effect from April.
It permits a person who does not pay tax to transfer up to £1,060 of his or her personal allowance to a spouse or civil partner. Couples can claim the relief if all the following conditions apply.
- They are married or in a civil partnership;
- they have an annual income of less than £10,600 including pensions, savings and investments;
- their spouse or civil partner has an annual income of between £10,601 and £42,385; and
- both partners were born on or after 6 April 1935.
Only one half of a couple should make an application. HMRC will then inform the recipient of the transfer of a change to his or her PAYE code.
