Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner - if they earn more than you.
This reduces their tax by up to £250 in the tax year (6 April to 5 April the next year).
To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance - this is usually £12,500.
You can calculate how much tax you could save as a couple. You should call the Income Tax helpline instead if you receive other income such as dividends or savings.
You can backdate your claim to include any tax year since 5 April 2015 that you were eligible for Marriage Allowance.
Who can apply
You can benefit from Marriage Allowance if all the following apply:
- you’re married or in a civil partnership
- you do not pay income tax or your income is below your Personal Allowance (usually £12,500)
- your partner pays income tax at the basic rate, which usually means their income is between £12,501 and £50,000
Source: https://www.gov.uk/marriage-allowance
