Marriage Allowance

Question 1

Criteria to qualify for Marriage allowance

Answer 1

1. Must be married or in a civil partnership.
2. Where one spouse/civil partner has income of less than £11,850/non tax payer/not using personal allowance.
3. As long as the recipient spouse has income between £11,850 and £46,350/ basic rate tax payer.
4. Must have an allowance remaining to transfer.

Question 2

Other points

Answer 2

1. He can transfer £1,190/10%;
2. to Clare this will save Clare £238 in this tax year (£1,190 x 20%).
3. They can also backdate the claim;
4. to include any tax year since 5.4.2015/ previous 3 years that they were eligible.
5. Clare will then receive a cheque/payment as a lump sum;
6. and her future tax code will be adjusted.
7. Brian has lowest income so makes the claim.