Marriage Allowance

If you’re married or in a civil partnership and one of you earns less than £11,500 you could benefit from the Marriage Allowance

Marriage Allowance was introduced from April 2015. It allows a spouse or civil partner to transfer 10% (£1,150) of their Personal Allowance (£11,500 for the 2017/18 tax year) to their partner, provided that both were born on or after 6 April 1935 and neither pay tax at the higher or additional rate. 

This can benefit couples where a spouse does not currently use their full Personal Allowance and reduce their partner’s tax by up to £230 for the current tax year (£212 for 2015/16, £220 for 2016/2017).

Example:

You earn £8,000 a year, and your Personal Allowance for 2017/18 is £11,500.

Your partner also has a Personal Allowance of £11,500 and earns £15,000 a year. They will usually pay 20% income tax on everything they earn over £11,500. Transferring £1,150 of your Personal Allowance to your partner will increase their Personal Allowance to £12,650 (£11,500 plus £1,150), which means they won't pay income tax on their first £12,650 of earnings. This will reduce your partner's tax liability by £230.

Your Personal Allowance will be reduced to £10,350 (£11,500 minus the £1,105 you transferred to your partner).

  • Apply online at www.gov.uk/marriageallowance
  • Customers unable to apply online can apply by calling HM Revenue and Customs (HMRC) on 0300 200 3300. When asked, you should say you are calling about ‘Marriage Allowance’ to be put through to an advisor.
  • Phone line is open between Monday to Friday 8.00am to 8.00pm, Saturday 8.00am to 4.00pm, and Sunday 9am to 5pm. The best time to call is before 10am, Monday to Friday. 
  • You need your and your partner’s National Insurance numbers.
  • Applications must be made by the person with the lower income.

How can we help?

If you need help with claiming the Marriage Allowance, call RNIB’s Tax Advice Service on 0345 330 4897 or 0151 702 5721.

You can also email tax@rnib.org.uk