Marriage allowance is a way for couples to transfer a proportion of their individual Personal Allowance between them in a tax-efficient manner.
- The couple must be either married or in a civil partnership. Living together is not sufficient for the allowance to be claimed.
- One partner needs to be a non-taxpayer. This generally means that they are earning less than the personal income tax allowance of £11,850.
- The other partner needs to be a basic rate taxpayer in which they are earning less than £46,350 in 2018/19.
- Both partners must have been born on or after 6 April 1935.
Applying for marriage allowance can be done online and once an application is complete, it is processed immediately.