Transferring personal allowance to your spouse - the "marriage allowance"?

What is the marriage allowance?

The marriage allowance allows an individual to transfer some of their personal allowance (up to £1,260) to their spouse or civil partner.

This can reduce your spouse or partner's tax bill by up to £252.

Eligibility

To be eligible, your partner must pay tax at the basic rate (their income is generally between £12,571 and £50,270), or the starter, basic or intermediate rate in Scotland (which usually means their income is between £12,571 and £43,662).

Receiving the marriage allowance

If you are receiving the marriage allowance from your spouse, then there isn't actually anywhere to claim this on the HMRC tax return. Instead, your spouse should transfer this on their tax return, or follow the HMRC guidance here to apply for the transfer.

Starting marriage allowance in untied Pro in the browser

If you don't use up your full personal allowance and you meet the criteria, an option will automatically appear in untied Pro in the browser as part of the tax return questions when filing your self assessment (it won't show in untied lite).

Selecting this option and providing some additional information will allow you to transfer the marriage allowance to a spouse or civil partner.

Automatic rollover

Once in place, the Marriage Allowance rolls over automatically to subsequent tax years. The lower earner’s personal allowance will continue to transfer to their partner every year until either of you cancels it. 

Ending Marriage Allowance

You must cancel Marriage Allowance if your circumstances change and you’re no longer eligible – for example, if your income changes or your relationship ends.

You will need to cancel Marriage Allowance by going to HMRC.

Are you over 90?

If one of you was born before 6 April 1935, then you can claim the married couples allowance which is likely to be more beneficial for you.