To benefit as a couple, you need to earn less than your partner and have an income of £12,570 or less. Your partner’s income must be between £12,501 and £50,270 (£43,662 in Scotland) for you to be eligible.
What is HMRC marriage allowance?
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance – this is usually £12,570. You can calculate how much tax you could save as a couple.
How does the marriage tax allowance work in the UK?
What is the marriage tax allowance and who can get it? The marriage tax allowance allows you to transfer £1,260 of your personal allowance (the amount you can earn tax-free each tax year) to your spouse or civil partner if they earn more than you.
When do I transfer my marriage allowance to my husband?
Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner. This reduces their tax by up to £250 in the tax year (6 April to 5 April the next year). This guide is also available in Welsh (Cymraeg).
When do you claim married couple’s allowance instead of personal allowance?
If one or both of the couple are born before this date, you should claim the ‘married couple’s allowance’ instead. Have one partner with a salary below the personal allowance, and one partner earning more than the personal allowance paying the basic rate of income tax. You can use our tool below to see what you might be eligible for.
How does the married couple’s allowance ( MCA ) work?
The married couple’s allowance (MCA) does not reduce the amount of taxable income on which you pay tax. It is used to calculate an amount to reduce your tax bill instead. MCA is different from the marriage allowance (also known as the ‘transferable tax allowance for married couples and civil partners’).
