Glossary · UK
What is Marriage Allowance?
A way to transfer £1,260 of unused Personal Allowance to a spouse or civil partner.
Full Definition
Marriage Allowance lets a non-taxpayer (income under £12,570) transfer £1,260 of their Personal Allowance to their basic-rate spouse or civil partner. This reduces the recipient's tax by up to £252 per year (20% of £1,260). Both partners must be UK residents and married or in a civil partnership. The higher earner must be a basic rate taxpayer (income £12,571–£50,270). You can backdate claims up to 4 tax years. Not available where either partner is a higher- or additional-rate taxpayer.
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Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.