If you’re married or in a civil partnership and one of you earns less than £12,570, you could benefit from the Marriage Allowance
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner if they earn more than you. This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year). To benefit as a couple, you (as the lower earner) must have an income of £12,570 or less. Your partner must be a basic rate taxpayer.
You can backdate your claim to include any tax year since 6 April 2018 that you were eligible for Marriage Allowance.
To claim, you and your partner must be born on or after 6 April 1935 and neither of you pay tax at the higher or additional rate.
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.
You earn £10,000 a year, and your Personal Allowance in 2022-23 is £12,570.
Your partner also has a Personal Allowance of £12,570 and earns £16,000 a year. They will usually pay 20 per cent income tax on everything they earn over £12,570.
Transferring £1,260 of your Personal Allowance to your partner will reduce their tax by £252 in the 2022-23 tax year.
If you need further information or help with claiming the Marriage Allowance, call our Tax Advice Service on 0303 123 9999. You can also email [email protected].
You need your and your partner’s National Insurance numbers.
Applications must be made by the person with the lower income.
If your partner has passed away since 5 April 2018, you can still claim. Call our Tax Advice Service for help.