Married couple's allowance
Abatement
Adjusted net income, meaning
Annulment
Civil partnerships
Death
Divorce and dissolution
Election to transfer
Election to transfer relief
Individual
Joint election
Partial transfer back of relief
Procedure for making
Withdrawal
Estates in administration
Indexation
Marriage and gender
Only one tax reduction
Post-5 December 2005
Elections to transfer
Generally
Pre-5 December 2005
Rate
Residence requirements
Same sex couples
Transfer by election
Transfer of unused allowance
Transfer of unused relief
Comparable tax liability
Generally
Transfer back
Wife, meaning
Year of marriage/civil partnership
Year of separation