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Millions of couples haven’t claimed Marriage Tax Allowance

HM Revenue and Customs (HMRC) has confirmed millions of couples eligible to claim marriage tax have yet to do so since its introduction in 2015.

The tax allowance, worth £230 a year, can be claimed by married couples and those in civil partnerships providing they meet certain conditions.

Only 2.2 million of the 4.4 million eligible couples have applied for the tax saving, but the UK government has now confirmed it has simplified the application process to make it easier for couples to apply.

An HMRC spokesperson said: “Applications have increased year-on-year, and the application process is easy, and families can apply at a time which is convenient for them.

Could you be entitled to the Marriage Allowance?

To claim for the tax allowance on earnings, make sure you read the following stipulations:

  • Couples must either be married or in a civil partnership.
  • One partner must be earning a minimum of £11,500 a year and paying tax at the basic rate of 20%. If they earn more than £45,000 (£43,000 in Scotland) unfortunately they are ineligible.
  • The other partner must earn less than £11,500 in the 2017-18 financial year, meaning they earn below the personal allowance and pay no tax.
  • If the above criteria are met, anyone not paying any tax may transfer 10% of their tax allowance to their partner, thus saving £230 in the tax year.

PLEASE NOTE: It is possible to back-date claims for tax savings for previous financial years since 2015.

Marriage Allowance – Yes/No Questions. 

Will the marriage allowance change my tax code?


The recipient partner’s tax code will usually change to ‘M’, to show they are receiving marriage allowance from their spouse.

Is marriage allowance taxable?


Marriage allowance is a way of paying less tax if one partner is not using all or any of their personal allowance

Can I claim marriage allowance if I’m not working?


If you’re not working you can transfer 10% of your personal allowance to your partner – but they must be earning and be a basic rate taxpayer.

Can self-employed people claim the marriage allowance?


Yes, if one partner earns less than £11,850 and the other earns between £11,851 and £46,350.

Can you claim marriage allowance while on maternity leave?


If, while on maternity leave, your income falls below £11,850, you can apply to transfer 10% of your personal allowance to your spouse.

Can higher rate taxpayers get marriage allowance?


Marriage allowance is only for basic rate taxpayers with partners who earn less than the personal allowance.

Please call us on 01303 230453 for more advice