Income Tax Act 2007 section 48

Joint election to transfer relief under section 45 or 46

Section 48 allows married couples and civil partners to jointly elect to transfer part of the married couple's allowance (the minimum amount portion) from the spouse or civil partner who holds the allowance to the other.

• A couple can jointly elect to transfer a tax reduction equal to 10% of the minimum amount to the other spouse or civil partner, provided the transferring partner is already entitled to married couple's allowance under section 45 or 46.
• Three conditions must be met: a joint election must be in force for the tax year, the receiving individual must make a claim, and they must satisfy the residence requirements under section 56.
• When the transfer takes effect, the original holder's married couple's allowance is recalculated as though their appropriate amount were reduced by the minimum amount, so double relief is not given.
• The "appropriate amount" that is reduced is the figure from section 45(3)(a) or section 46(3)(a) as applicable, after any reductions for income exceeding the income limit or for the year of marriage or civil partnership.