Income Tax Act 2007 section 54

Tax reductions in the year of marriage or entry into civil partnership

Section 54 deals with how the married couple's allowance tax reduction is proportionally reduced when a marriage or civil partnership takes place part way through a tax year.

• The married couple's allowance is reduced by one twelfth for each complete tax month before the marriage or civil partnership took place
• The amounts to be reduced are those already adjusted for the claimant's income exceeding the income threshold
• Where an individual remarries or enters a new civil partnership in the same tax year, the proportional reduction only applies if the claim is made for the later marriage or civil partnership
• Where the minimum amount of the allowance is being transferred between spouses or civil partners, that minimum amount is also proportionally reduced in the same way