There’s guidance for couples to check their eligibility for the new allowance, and registration apparently takes only three minutes. From April those who have registered their interest will be invited to be among the first to apply for the allowance using the new online service. Those who choose not to register early will not lose out; they will be able to make an application later in 2015-16 and still receive the full annual allowance.
For more details, see the announcement ‘Registration opens for new married couples tax break’ at
Just to remind you in case you’ve forgotten since our original tax tip on this subject the details are:
Where neither spouse is liable to income tax above the basic rate, individuals will be able to transfer part of their tax free personal allowance to their spouse or civil partner.
For the 2015 - 2016 tax year £1,060 will be transferable, representing a saving of up to £212 per year for eligible couples.
Both the transferor and recipient’s tax codes will be amended using two new code suffixes:
• M will be used for the spouse/civil partner receiving the transferred allowance
• N will be used for the spouse/civil partner transferring the allowance.
These new tax suffixes will not be used on tax codes prior to April 2015 and were not included on the P9 tax codes issued for 2015-16. The suffixes will be used on P6 coding notices from April and, in due course, P9 and P9X uprating notices.