If you’re married or in a civil partnership, you could transfer £1,260 of your personal allowance to your partner which could reduce their tax by up to £252.

To be eligible to claim Marriage Allowance, you must meet all of the following criteria:

  • you’re married or in a civil partnership
  • you do not pay income tax or your income is below your personal allowance (2023/24: £12,570)
  • your partner pays income tax at the starter, basic or intermediate rate

The claim can be backdated for the previous four years if the above criteria is met for each year.

If you are eligible, you can either apply online or by calling HMRC. Once you have applied, your personal allowance will automatically be transferred every year until you cancel the Marriage Allowance.

If you require any assistance or advice relating to the this, please do not hesitate to get in touch with your usual contact or email hello@drummondlaurie.co.uk