Ages are as the end of the tax year. Ages for the MCA relate to the elder of spouse or civil partner.
MCA is available only to those couples where at least one spouse or civil partner was born before 6 April 1935.
The higher rates of personal allowances are reduced by £1 for each £2 of excess income over £21,800 until the basic allowance is reached. Similar limits apply to the married couple's allowance: the loss of tax reduction is 10p for each £2 of excess income until the minimum of £254 is reached. (For couples married before 5 December 2005, only the husband's income is taken into account. For those married on or after 5 December 2005 or in a civil partnership, only the higher earner's income is taken into account).
Did you know?
That the Government expect to receive £160 billion from income tax. This represents an increase of 2.8% compared to the estimated yield of £155.6 billion in the last tax year.
