Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner – if they earn more than you.
This reduces their tax by up to £250 in the tax year (6 April to 5 April the next year).
To benefit as a couple, you must normally have an income below your Personal Allowance of £12,500. You can backdate your claim to include any tax year since 5 April 2015 that you were eligible for Marriage Allowance.
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 £12,500
- your partner pays income tax at the basic rate (income is between £12,501 and £50,000)
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