Claiming the marriage allowance

HM Revenue and Customs are having a drive to encourage people to claim the marriage allowance. 

Introduced in 2015, the marriage allowance enables one partner in a married couple or civil partnership to transfer part of their tax-free personal allowance to the other partner. It is not an extra allowance (unlike married couple’s allowance) but may be worth claiming if one partner is not able to use all their personal allowance. 

HM Revenue and Customs says that about four million couples stand to benefit from the marriage allowance, of which three million have claimed it – leaving one million yet to claim. 

The marriage allowance for 2018/19 is £1,190, generating a potential maximum tax saving of £238. You must transfer the full amount. The main condition is that neither spouse or civil partner must be liable to income tax at a rate higher than the basic rate. 

People can make a claim now for 2018/19, and can also backdate it if eligible, generating a tax refund. It is also possible to make a retrospective claim if one partner has died. 

Couples who are not certain of their income levels in the current tax year may prefer to wait until the end of the year before deciding if a claim for marriage allowance is worthwhile.

Marriage allowance can be claimed online, and this is the route that HM Revenue and Customs are keen for people to use, saying that it is quick and easy. Whilst this may be the case for reasons people may look not to make a claim online.  It is also possible to make a claim over the phone by calling 0300 200 3300. 

Should you have any queries or require any assistance, please do not hesitate to contact us on 0161 952 4244.