Glossary · Tax
Marriage Allowance
Last reviewed:
Definition: Lets a married or civil-partner couple transfer up to £1,260 of unused Personal Allowance from a non-taxpayer to a basic-rate partner — worth up to £252 a year.
The giver must earn under the £12,570 Personal Allowance; the receiver must be a basic-rate taxpayer. Backdate claims up to four tax years. Different rules apply for those born before 6 April 1935 (Married Couple's Allowance).
Primary source: gov.uk/marriage-allowance