Part 3

Personal reliefs
CHAPTER 3A

Transferable tax allowance for married couples and civil partners

Introduction

Tax reduction under Chapter
55A
1
This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the other party to the marriage or civil partnership has elected for a reduced personal allowance.
2
A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
3
See also—
a
section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and
b
section 845E of ITTIOA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.
Those sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any tax reduction under this Chapter for that tax year.
Pt. 3 Ch. 3A inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2)
S. 55A(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(c)(4)