HMRC estimates that thousands more couples are missing out the marriage allowance because they don’t realise they may be eligible. Couples could benefit from Marriage Allowance if the following criteria applies:
• they are married or in a civil partnership
• they do not pay income tax, or their income is below the Personal Allowance of £12,570
• their partner pays income tax at the basic rate – which typically means their income is between £12,571 and £50,270
• their partner pays income tax at the starter, basic rate or intermediate rate – which typically means their income is between £12,571 and £43,662 [Scotland only]
Couples can use the free Marriage Allowance calculator on GOV.UK to check if they are eligible for the tax relief. Successful claims will result in a reduction in the amount of tax paid by the higher-earning partner.