Are you eligible to claim the Marriage Allowance?

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.

Latest Blog
18
Apr

New employment protections

The following changes were enacted from 6 April 2024. These changes apply to England,...

Read More
16
Apr

Opening up small company reporting

Companies House are working on detailed changes that will require small and micro siz...

Read More
12
Apr

Boost for small businesses

In a recent press release, HMRC underlined the benefits to smaller businesses from th...

Read More
09
Apr

A new acronym

Most readers of our posts will recognise the acronym CGT or IHT -Capital Gains Tax or...

Read More