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Can you claim the Marriage Allowance?

Article posted: 16th April 2019

The Marriage Allowance was introduced from 6 April 2015 and permits up to 10% of the Personal Allowance of the spouse with the lower income to be transferred to the spouse with the higher income.

If you qualify and have not already made a claim you can still do so either via your income tax return, or online.

The latest you can make the claim is four years after the end of the tax year to which the claim relates, i.e. 5 April 2023 for the tax year ended 5 April 2019.

Who can claim?

You must meet the following conditions:

  • you are married or in a civil partnership
  • you must have taxable income of less than the Personal Allowance (£12,500 for 2019/20)
  • your partner must have taxable income that does not exceed the higher rate tax threshold (£50,000 for 2019/20)

Who makes the claim?

The claim must be made by the spouse who is transferring their Personal Allowance.

How much can be claimed?

The lower earning spouse can transfer up to 10% of their Personal Allowance, i.e. 10 % of £12,500 = £1,250 for 2019/20 (10% of £11,850 = £1,185 for 2018/19).

The maximum tax saving for 2019/20 is £250 (£237 for 2018/19).

How can the allowance be claimed?

For more information about the Marriage Allowance, and to find out how to claim it, visit the GOV.UK website at www.gov.uk/marriage-allowance

Please note that different thresholds apply if you are in Scotland.

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