Form 575(T) is the notice you send to HM Revenue and Customs to transfer surplus Married Couple’s Allowance to your spouse or civil partner when the person entitled to it cannot use all of it against their own tax bill. You can complete it online through HMRC’s digital service or download a paper copy and post it to the PAYE and Self Assessment office at BX9 1AS.1GOV.UK. Ask HMRC to Transfer Surplus Income Tax Allowances
Who the Form Is For
Form 575(T) only applies to couples claiming the Married Couple’s Allowance, and that allowance is limited to married couples and registered civil partners where at least one partner was born before 6 April 1935. If both of you were born on or after that date, this form is not for you; the separate Marriage Allowance uses a different process.2GOV.UK. Married Couple’s Allowance: Further Information
You use 575(T) when the partner who holds the allowance has a tax bill too small to absorb the full reduction, or pays no tax at all. The unused portion is what gets transferred. For 2025–26, the allowance produces a tax reduction of between £436 and £1,127 depending on income, so the surplus can be worth several hundred pounds a year.3GOV.UK. Married Couple’s Allowance: What You’ll Get
What to Have in Front of You
Before you start the form, pull together:1GOV.UK. Ask HMRC to Transfer Surplus Income Tax Allowances
- The exact date your marriage or civil partnership was registered.
- Your spouse or civil partner’s HMRC reference, which appears on any letter or form HMRC has sent them.
- Your spouse or civil partner’s National Insurance number, from their payslip, P60, or tax return.
- Your total income for the tax year from every source, including pensions, employment, and investments, together with any deductions already applied.
- The specific allowances and amounts you want to transfer, and the tax year they relate to.
The UK tax year runs from 6 April to 5 April.4GOV.UK. Self Assessment Tax Returns: Deadlines Enter the correct year on the form, particularly if you are claiming a surplus from a year that has already ended. Use figures from your most recent P60 or tax calculation rather than estimates; getting the income numbers wrong is the most common cause of trouble later.
Submitting Online
HMRC’s digital form service lets you complete and send 575(T) in one sitting. Sign in with your Government Gateway user ID and password, or create an account during the process if you don’t already have one. Once submitted, you receive a reference number you can use to track progress.1GOV.UK. Ask HMRC to Transfer Surplus Income Tax Allowances
Submitting by Post
If you would rather use paper, download and print Form 575(T) from the GOV.UK publications page, or ask HMRC to send you a copy.2GOV.UK. Married Couple’s Allowance: Further Information Fill in every field, check your income figures and both National Insurance numbers, sign it, and send it to:
HM Revenue and Customs
Pay As You Earn and Self Assessment
BX9 1AS
United Kingdom5HM Revenue and Customs. Notice of Transfer of Surplus Income Tax Allowances 575(T)
A tracked delivery service gives you proof of arrival, and it is worth keeping a photocopy of the signed form.
What Happens After You Send It
Once HMRC processes the transfer, the receiving partner gets a P2 Notice of Coding. The P2 is a personalised letter setting out how the new tax code has been worked out, with the transferred allowance shown as a coding item.6HM Revenue and Customs. PAYE Manual – Coding: P2 Notice of Coding Your employer or pension provider then uses that code, and the tax deducted from your pay drops accordingly. You can also see the coding notice in your Personal Tax Account or the HMRC app.
Processing times depend on HMRC’s workload, so allow several weeks. If you filed online, check your tracking reference. If you posted the form and have heard nothing after eight weeks, contact HMRC directly.
Telling HMRC If Things Change
If your income changes materially after the transfer has gone through, for example because you start drawing a new pension or go back to work, let HMRC know promptly. Not reporting the change can leave you either overpaying through PAYE or facing an unexpected bill at year end.7GOV.UK. Tell HMRC About a Change to Your Personal Details: Relationship or Family Changes PAYE taxpayers can update details through their Personal Tax Account; Self Assessment filers will reflect the change on their return.
Inaccurate income figures on the form itself can produce an underpayment. HMRC charges interest on tax paid late, and where the error was down to a lack of reasonable care the penalty runs from 0% to 30% of the additional tax due.8HM Revenue & Customs. Penalties: An Overview for Agents and Advisers Working from your P60 or a recent tax calculation is the simplest way to keep the figures right.