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Marriage Allowance, don't forget to claim!

Marriage Allowance is one of the most omitted and least claimed allowances for the taxpayers who need to complete self-assessment. Taxpayers such as; directors &nshareholders, landlords, investors, especially high rate taxpayers can benefit from the allowance. Nearly 1.8 million married couples and those in civil partnerships can use Marriage Allowance to save up to £252 a year in Income Tax.



We can help you benefit from the allowance; please read our article for further understanding and speak to us if you need help. Contact us


Newly married couples or those in civil partnerships could be eligible for the tax saving. And even if they have been married for years, a change in circumstances could also mean they are newly eligible.

Marriage Allowance allows married couples or those in civil partnerships to share their personal tax allowances if one partner earns an income under their Personal Allowance threshold of £12,570 and the other is a basic rate taxpayer.

They can transfer 10% of their tax-free allowance to their partner, which is £1,260 in 2021/22. It means couples can reduce the tax they pay by up to £252 a year. Couples can backdate their claims for any of the four previous tax years, which could be worth up to a total of £1,220. It is free to apply for Marriage Allowance and the easiest way for taxpayers to check eligibility and make a claim to receive 100% of the relief they are entitled to is via GOV.UK. Angela MacDonald, HMRC’s Deputy Chief Executive and Second Permanent Secretary, said: “Marriage Allowance lets eligible couples share their Personal Allowances and reduce their tax by up to £252 a year. Nearly 1.8 million couples are already using the service – it is free, quick and easy to apply, just search ‘marriage allowance’ on GOV.UK.” Married couples may have experienced a change in their circumstances which could now mean they are eligible for Marriage Allowance, including:

  • A recent marriage or civil partnership

  • One partner has retired and the other remains working

  • A change in employment due to COVID-19

  • A reduction in working hours which means their earnings fall below their Personal Allowance

  • Unpaid leave or a career break, or

  • One partner is studying or in education and not earning above their Personal Allowance

  • Visit GOV.UK to find out more about Marriage Allowance

  • Marriage Allowance is 10% of an individuals’ tax-free personal allowance. The maximum amount that can be transferred to their husband, wife or civil partner is dependent on the Personal Allowance for that tax year.

  • If you cannot apply for Marriage Allowance online, you can apply to HMRC in writing or via your Self Assessment tax return.

  • Follow HMRC’s Press Office on Twitter @HMRCpressoffice

If a spouse or civil partner has died since 5 April 2017, the surviving person can still claim by contacting the Income Tax helpline. Marriage Allowance claims are automatically renewed every year. However, couples should notify HMRC if their circumstances change. Tax Year Marriage Allowance amount

2021/22 £252

2020/21 £250

2019/20 £250

2018/19 £238

2017/18 £230


Related links

  • Apply for Marriage Allowance

  • Marriage Allowance

  • Income Tax: general enquiries

Subjects

  • Legal affairs

  • Economy, Finance

  • Revision, Tax issues

  • Revision, Tax issues

Tags

  • Marriage Allowance

  • Personal Allowance

  • Tax-free personal allowance

  • Income Tax

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