Income Tax Marriage Allowance
Marriage Allowance lets you transfer £1,100 of your Personal Allowance to your husband, wife or civil partner.
Your Personal Allowance is the income you don’t have to pay tax on – for most people it’s currently £11,000 (2016/17).
Adding £1,060 to your partner’s Personal Allowance means they’ll pay £220 less tax in the tax year (6 April to 5 April the next year).
Who can apply
You can get Marriage Allowance if both:
- your partner’s income is between £11,001 and £43,000
- you and your partner were born on or after 6 April 1935
If you or your partner were born before 6 April 1935, you should apply for Married Couple’s Allowance instead
How much tax you’ll both pay
By claiming Marriage Allowance:
- your partner’s Personal Allowance increases to £12,100 – they’ll pay £220 less tax
- your Personal Allowance goes down to £10,000 – you won’t pay any tax if your income’s less than this
When is it effective from
If you were eligible for Marriage Allowance in the 2015 to 2016 tax year, you can backdate your claim to 6 April 2015. You can only transfer the set amount each year.
How to apply
You can apply for Marriage Allowance online or by contacting HMRC on:
Telephone: 0300 200 3300
Textphone: 0300 200 3319