To qualify for the Allowance, throughout the tax year (6th April to the following 5th April) you must both be:
- Not higher or additional rate taxpayers,
- UK resident and domiciled,
- Married or in a civil partnership with one another; and
- Born on or after 6th April 1935.
If you and your partner are eligible for Marriage Allowance, you can register your interest with HMRC online. You’ll get an email from HMRC confirming your application. You can backdate your claim to include any tax year since 5th April 2015 that you were eligible for Marriage Allowance.
If you'd like to discuss your personal tax affairs in more detail, please call 0800 0523 555 or complete our simple online enquiry form.
By Jo Nockels
Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.