Marriage Allowance
Transfer £1,260 of personal allowance to a basic-rate spouse, worth up to £252 a year.
Marriage Allowance lets a non-taxpayer (or someone earning under the personal allowance) transfer £1,260 of their unused allowance to a spouse or civil partner, provided the recipient is a basic-rate taxpayer (earning between £12,571 and £50,270 in 2024/25). That cuts the higher earner’s tax bill by up to £252 a year. You apply through HMRC online or via Self Assessment, and the transfer can be backdated up to four tax years. It is not available where either partner pays higher or additional rate tax in the year. Worth a few minutes on the HMRC website for any couple that qualifies.
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