Transfer of surplus Income Tax allowances - 575(T)

17 February 2016

Form 575(T) should be used to request a transfer from HMRC of any unused Married Couple's Allowance or Blind Person's Allowance to your spouse or civil partner.

Form 575(T) should be used if you had surplus tax allowance in the most recent tax year and you want to transfer these to your husband, wife or civil partner, even if they have already had some of your allowance in their PAYE code.

Politics Home has reported that of the 4 million married couples and 15,000 civil partners that the PM claimed would benefit from the Married Couples Allowance, only 330,000 couples have signed up in the first year. The tax break was aimed at helping couples in which one parent does not work, because they are looking after a child, however the scheme is only applicable to couples in which one adult earns under £42,385 and the other earns less than the tax free personal allowance of £10,600.

Tory MP David Burrowes, who campaigned for the introduction of the policy, said it should be “more generous and more targeted at couples with young children. We need to make sure that our commitment to recognise marriage in the tax system is more than window dressing. I will be pressing the Treasury to increase uptake.”