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You can transfer a portion of your Personal Allowance to your partner (spouse or civil partner) if you meet the eligibility criteria. It can reduce your tax liability as a couple and increase your net income. The transferable amount for the 2023/24 tax year is £1,260.
Who qualifies for the Marriage Allowance?
To qualify for Marriage Allowance (MA), you and your spouse or civil partner must satisfy the following conditions:
One of you must earn less than the Personal Allowance (£12,570.00 for the tax year 2023/24), and the other must earn between £12,571.00 and £50,270.00 for the tax year 2023/24.
How does the MA work?
If you qualify for MA, you can transfer up to £1,260.00 of your Personal Allowance to your spouse or civil partner. It can reduce the recipient’s tax liability by up to £252.00 for the 2023/24 tax year.
How do you submit a MA application?
The partner with the lower income can apply for MA over the phone, or the recipient can claim it through their self-assessment tax return.
Can you claim MA for previous years?
Yes, you can backdate MA for up to four years. It means that if you were eligible for MA in prior tax years but did not claim it, you can still register and receive the tax benefit.
What occurs if your situation changes?
Notify HMRC immediately if your circumstances change and you no longer meet the eligibility conditions. It could include income, marital status, or employment status changes.
Our advice
The MA is a tax benefit that enables eligible couples to reduce their tax liability and enhance their after-tax income. You should claim MA if you meet the eligibility requirements. If you have any tax-related questions or require further help, please contact Peer Accountants at 0121 369 0695 or info@peeraccountants.co.uk.