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Marriage Allowance

Contents

    1. How it works
    2. How to apply
    3. If your circumstances change

How to apply

   You can apply for Marriage Allowance online. The person with the lowest
   income should make the claim.

   If your application is successful, changes to your Personal Allowances
   will be backdated to the start of the tax year (6 April).

How your Personal Allowances change

   HM Revenue and Customs (HMRC) will give your partner their extra
   allowance either:
     * by changing their tax code - this can take up to 2 months
     * when they send their Self Assessment tax return

   Your tax code will also change if you’re employed or get a pension.
   Your new code will reflect your new Personal Allowance and will end
   with ‘N’.

   If your new Personal Allowance is lower than your income after you’ve
   made a claim, you might have to pay some income tax. However, you might
   still benefit a couple.

When Marriage Allowance stops

   Your Personal Allowance will transfer automatically to your partner
   every year until one of you cancels Marriage Allowance or your
   circumstances change, for example because of divorce or death.
     * Previous : How it works
     * Next : If your circumstances change

   Print entire guide

Related content

     * Income Tax rates and Personal Allowances
     * Married Couple's Allowance

Explore the topic

     * Income Tax

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