Some married couples can save up to £212 per year by transferring part of their personal allowance to their spouse or civil partner. One member of the couple must earn under the personal allowance (£10,600 for the 2015-16 tax year) and the other must be a basic rate tax payer (i.e. earn between £10,600 and £42.385).
It estimated that over 4 million couples will be eligible to claim.
You will be able to claim Marriage Allowance if all the following apply:
- You are married or in a civil partnership
- you have an annual income of less than £10,600 – including pensions, savings and investments
- your spouse or civil partner has an annual income of between £10,601 and £42,385
- you were both born on or after 6 April 1935
To claim use this link to register your interest, and HMRC will contact you when you are eligible to claim.
If one member of the couple was born before 6th April 1935, they should be able to claim the ‘Married Couple’s Allowance’ instead.
Couples who live together who are not either married or in a civil partnership can not claim the marriage allowance, irrespective of how much they earn or how long they have lived together.