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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

The married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 91 years old on 5 April 2026 to qualify for an allowance in the 2025/26 tax year.

There is a distinction in the legislation between couples that married before 5 December 2005 and those that married or entered a civil partnership from this date.

Unlike the personal allowance, the MCA is a ‘tax reducer’, not a deduction from net income. Also, MCA can be transferred between spouses / civil partners, although the amount