Marriage allowance - transfering personal allowance to spouse
Marriage allowance lets you transfer 10% of your personal allowance to your spouse. 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 £12,571 and £50,270.
The current personal allowance is £12,570, which means £1,260 can be transferred. This can reduce their tax by up to £252 every year (6 April to 5 April the following year). You may backdate a claim for up to 4 years before the current tax year.
To obtain relief in the current tax year, you must have already applied to HMRC before it is entered in the tax return. The tax return request to give/receive marriage allowance is only accepted on submitting the form already being lodged to HMRC. HMRC have a separate record of all the taxpayers giving their allowance to their spouse. This is then checked against what is claimed in the tax return.
If you still need to do this, please apply for the marriage allowance before submitting the tax return.
The person who needs to complete the form is the lower-earning spouse giving part of their allowance to their higher-earning spouse. When applying, you may select one tax year only or leave it open-ended. If you leave it open-ended, it will remain in force until it is cancelled.
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