Marriage Allowance
Allows one partner in a marriage or civil partnership to transfer £1,260 of their unused Personal Allowance to the other, reducing the recipient's tax bill by up to £252 per year. The transferring partner must have income below the Personal Allowance, and the recipient must be a basic-rate taxpayer. Claims can be backdated up to four years.
Related Terms
Personal Allowance
The amount of income you can earn in a tax year before paying income tax, currently £12,570 and frozen until April 2028.
Basic Rate
The standard income tax rate of 20% applied to taxable income between the Personal Allowance and the higher-rate threshold, currently £12,571 to £50,270 in England, Wales, and Northern Ireland.
Tax Code
A code issued by HMRC to your employer to tell them how much income tax to deduct from your pay each period.
Try the calculator
Use our free tool to see how marriage allowance affects your tax.