Marriage Allowance Transfer – What You Need to Know
The Marriage Allowance is a tax relief that allows a non-taxpayer (someone with income below the Personal Allowance, currently £12,570) to transfer a portion of their unused allowance—specifically £1,260—to their spouse or civil partner, provided the recipient is a basic rate taxpayer (i.e. earning between £12,571 and £50,270 in most cases).
This transfer can reduce the recipient’s income tax bill by up to £252 per year, making it a simple but valuable relief where eligible.
When It’s Advantageous
Marriage Allowance can be beneficial where:
- One partner has income below the Personal Allowance (e.g. £10,000), and
- The other partner’s income is within the basic rate tax band, and
- The couple are either married or in a civil partnership (it does not apply to cohabiting couples)
Information Required to Apply or Maintain the Transfer
If you believe Marriage Allowance may apply, we will need the following details to assess eligibility and include the claim within the Self Assessment return:
- Whether allowance is to be transferred to or from your spouse
- Name and National Insurance number for your spouse/civil partner.
- Confirmation of marital or civil partnership status and the date the partnership was formed.
Confirmation of any existing claim – whether Marriage Allowance has been previously applied for or transferred through HMRC (as the transfer usually renews automatically unless cancelled).
