National Insurance and tax after State Pension age

Age-related tax allowances

Bigger Personal Allowance if you were born before 6 April 1938

You usually get a bigger Personal Allowance if you were born before 6 April 1938.

Fill in form P161 to claim:

a bigger allowance

an increase in your allowance if you already have a bigger allowance but expect your income to go down by the end of the tax year

Married Couple’s Allowance

You can claim the Married Couple’s Allowance if you’re married or in a civil partnership and at least one partner was born before 6 April 1935. It gets taken off your tax bill - the amount that’s deducted depends on your income.

Maintenance Payments Relief

You can get an allowance to reduce your tax bill for maintenance payments you make to an ex-spouse or civil partner if:

you or they were born before 6 April 1935

you’re separated or divorced and you’re making payments under a court order

the payments are for the maintenance of your ex-partner (as long as they haven’t re-married or formed a new civil partnership) or your children are under 21

How much you can get

For the 2015 to 2016 tax year Maintenance Payments Relief can reduce your tax bill by the lower of the following:

£322 - where you make maintenance payments of £3,220 or more a year

10% of the money you’ve actually paid - where you make payments of less than £3,220 a year

You can’t claim a tax reduction for any voluntary payments you make.

Posted by https://www.gov.uk get more details here https://www.gov.uk/tax-national-insurance-after-state-pension-age/agerelated-tax-allowances