Whilst not as valuable as the Married Couple’s Allowance, which requires at least one partner to have been born before 6th April 1935, the Marriage Allowance can still provide a tax saving. Its main application is for couples where one partner has little or no taxable income. They can transfer some of their personal allowance (currently £1,090) to their partner.

To qualify for the allowance, the following must all be true for the couple for the entirety of any tax year (6th April to following 5th April) you are claiming for.

• Neither are higher or additional rate taxpayers
• Both UK resident and domiciled
• Married or in a civil partnership with each other
• Both born on or after April 1935 (i.e. not eligible for the more valuable Married Couple’s Allowance).

If you can qualify, you can register through HMRC’s website. They will send an e-mail confirming your application. It is also possible to backdate the claim. The earliest year you can backdate to is year ended 5th April 2015, and you must meet the above criteria in each year claimed.


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