The Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner – if they earn more than you. In many cases, this may result in a tax refund for the partner receiving the transfer.

Tax Savings

The allowance reduces their tax by up to £250 in the tax year in which the allowance was transferred. To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance – for the tax year 2019-20, this is £12,500.

You can backdate your claim to include any tax year since 5 April 2015 that you were eligible for Marriage Allowance.

If your partner has died since 5 April 2015, you can still claim. If your partner was the lower earner, the person responsible for managing their tax affairs will need to make the claim.

Tax Benefits

You can benefit from Marriage Allowance if all the following apply:

• You are married or in a civil partnership,
• you do not pay income tax, or your income is below your Personal Allowance (usually £12,500 for 2019-20),
• your partner pays income tax at the basic rate, which usually means their income is between £12,501 and £50,000.

If you are resident in Scotland for Income Tax purposes, your partner must pay the starter, basic or intermediate rate, which generally means their income is between £12,500 and £43,430.

Would you like to check your availability for claiming Marriage Allowance? Contact our team today for more information. 

It will not affect your application for Marriage Allowance if you or your partner:

• are currently receiving a pension or
• live abroad – as long as you are entitled to the UK Personal Allowance.

Marriage Allowance / Married Couple’s Allowance

If you or your partner were born before 6 April 1935, you might be advised to consider applying for the Married Couple’s Allowance instead.

You cannot get Marriage Allowance and Married Couple’s Allowance at the same time.