Marriage Allowance lets you transfer £1,190 of your Personal Allowance to your husband, wife or civil partner – if they earn more than you.
This reduces their tax by up to £238 in the tax year. To benefit from this arrangement, you (as the lower earner) must have an income below your Personal Allowance – this is £11,850 for the current tax year.
You can backdate your claim to include any tax year since 5 April 2015.
If your partner has died since 5 April 2015 you can still claim – phone the Income Tax helpline. If your partner was the lower earner, the person responsible for managing their tax affairs needs to phone.
Who can apply?
You can benefit from Marriage Allowance if all the following apply:
- you’re married or in a civil partnership,
- you do not pay Income Tax, or your income is below your Personal Allowance (£11,850 for 2018-19),
- your partner pays Income Tax at the basic rate, which usually means their income is between £11,851 and £46,350.
If you’re in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £11,850 and £43,430.
It will not affect your application for Marriage Allowance if you or your partner:
- are currently receiving a pension
- live abroad – as long as you get a Personal Allowance.
If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple’s Allowance instead.
- Supreme Court determines Uber drivers are workers - February 25, 2021
- Do you qualify for the fourth SEISS grant? - February 23, 2021
- Tax claims if working from home - February 18, 2021
- UK Pensions Bill receives Royal Assent - February 16, 2021
- Prospects for 2021 - February 11, 2021
- New UK subsidies to replace EU State Aid - February 10, 2021
- Current tax year will still end 5 April 2021 - February 4, 2021
- Tax office moves the penalty spot - February 2, 2021