HM Revenue & Customs

Tailor your return 23 - Was your total income less than £12,500 (plus up to £6,000 tax free savings interest) and your spouse/civil partner's total income below £50,000?

Transfer your personal allowance

If your income for the tax year 6 April 2019 to 5 April 2020 was less than £12,500, excluding up to £6,000 in tax-free savings interest, you could benefit from transferring £1,250 of your personal allowance to your spouse or civil partner to reduce the amount of tax they pay. You could benefit as a couple if all of the following apply:

If you want to transfer £1,250 of your personal allowance to your spouse or civil partner, select 'Yes' otherwise, select 'No'.

Use our Marriage Allowance calculator to see how much you can benefit.

Note: You can only apply to transfer 10% of your personal allowance on your tax return. If you are the recipient of a transfer, the person receiving the extra allowance, do not complete this section, your transferred allowance will be included in your calculation if a transfer is already in place or will be amended once an application is received.

For further information go to Marriage Allowance.