Marriage Allowance

Married Couples, did you know....

If one of you does not utilise their Personal Allowance during the tax year, you can apply to transfer a portion of the unused allowance to the tax paying partner.

How much and how?

You can transfer up to £1,250 of your personal allowance over to your tax paying partner.

This will reduce the tax liability by up to £250 in the relevant tax year.


- Mr C earns £9,000 during the 2019/20 tax year.

-Mrs C earns £14,500 during then 2019/20 tax year.

The personal allowance for the 2019/20 tax year is £12,500 per person.

Mr C has not utilised his full PA, therefore he can transfer the full marriage allowance amount of £1,250 over to Mrs C, effectively increasing her PA by this amount.

Please note if you have less than the £1,250 left of your PA, you can still claim, it will just be reduced to the amount of the PA remaining.

You can either make this claim online through the website, or

Via a self assessment tax return if you are required to complete one.

You can currently back date the claim to include tax years from 2015/16 if eligible.

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