Income Tax Act 2007 section 49

Election for partial transfer back of relief

Section 49 allows an individual who has previously transferred their married couple's or civil partner's allowance to their spouse or civil partner to elect to take back half of the minimum amount of that relief.

• Where a joint election under section 48 has transferred the married couple's allowance to a spouse or civil partner, the original claimant can unilaterally elect to claw back half the minimum amount
• If the election is made and a claim submitted, the original claimant receives a tax reduction of 10% of half the minimum amount, in addition to any relief they already retain on any excess above the minimum amount
• The spouse or civil partner's tax reduction is correspondingly reduced from 10% of the full minimum amount to 10% of half the minimum amount
• The election remains in force until withdrawn, but a separate claim must be made for each tax year in which the transfer back is wanted, with the procedure set out in section 50