Transferrable Marriage Allowance



I got married a couple of years ago, and my wife works part-time. Some of my colleagues have said I am entitled to claim an additional allowance, is this correct?




The transferable Marriage Allowance was first introduced in the 2015/16 tax year and should not be confused with the age related Married Couple’s Allowance which is for people born before 6th April 1935.


To be entitled to Marriage Allowance you need to be either married or in a civil partnership, where both partners are no more than basic rate taxpayers. The lower earner is able to transfer a fixed amount, up to a maximum of 10% of their personal allowance to their spouse/civil partner, if they are not utilising it (ie. they earn less than the personal allowance).


As the current personal allowance is £11,850 the maximum that can be transferred in 2018/19 is £1,190 (rounded up to the next £10). This will provide a tax saving for the recipient of £238.
If your circumstances were similar in earlier years, you can make an overpayment claim for the previous 4 tax years. Therefore, there is still time for your claim to be backdated to 2015/16 when the allowance was first introduced. This would generate a further saving up to: £212 for 2015/16; £220 for 2016/17 and £230 for 2017/18.


There are a number of ways that you can claim the allowance; online by either completing the questions on the online application at or from within your personal tax account. Alternatively by ringing HMRC on their helpline number, 0300 200 3300, or writing to them at H.M. Revenue and Customs, PAYE and Self-Assessment, BX9 1AS The contact needs to be from the person with the spare personal allowance as they are the one who will be making the transfer.



The advice above is specific to the facts surrounding the questions posed. Neither PKF-FPM nor the contributors accept any liability for any direct or indirect loss arising from any reliance placed on replies.


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