Marriage Allowance
How to apply
You can apply for Marriage Allowance online. It바카라 사이트™s free to apply.
If both of you have no income other than your wages, then the person who earns the least should make the claim.
If either of you gets other income, such as dividends or savings, you may need to work out who should claim. You can call the Income Tax helpline if you바카라 사이트™re unsure.
Changes to your Personal Allowances will be backdated to the start of the tax year (6 April) if your application is successful.
Other ways to apply
If you cannot apply online, you can apply:
- through Self Assessment if you바카라 사이트™re already registered and send tax returns
- by filling in Marriage Allowance form MATCF and sending it to the address on the form
Apply through Self Assessment
If you바카라 사이트™re transferring your Personal Allowance to your partner, fill out the Marriage Allowance section on your return. If you바카라 사이트™re receiving the allowance, leave the Marriage Allowance section of your return blank.
If you both send a Self Assessment tax return, the person transferring the allowance should file theirs at least 3 days before the person receiving the allowance.
You do not need to fill out the Marriage Allowance section of your tax return if your tax code ends in 바카라 사이트˜N바카라 사이트™ or 바카라 사이트˜M바카라 사이트™. Your allowance will transfer to your partner every year until you cancel Marriage Allowance.
How your Personal Allowances change
HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:
- by changing their tax code - this can take up to 2 months
- when they send their Self Assessment tax return
If your new Personal Allowance is lower than your income after you바카라 사이트™ve made a claim, you might have to pay some Income Tax. However, you might still benefit as a couple.
How your tax code will change
You and your partner will get new tax codes that reflect the transferred allowance. Your tax code will end with:
- 바카라 사이트˜M바카라 사이트™ if you are receiving the allowance
- 바카라 사이트˜N바카라 사이트™ if you are transferring the allowance
Your tax code will also change if you바카라 사이트™re employed or get a pension.