Transferable Marriage Allowance

Written by  Monday, 27 March 2017

The Marriage Allowance enables couples to transfer £1100 of personal allowances to spouses or civil partners.

To benefit as a couple, the lower earner must have income of less than £11000 and the higher earner must not earn above £43000.

Transferring the allowance will reduce the tax bill of the higher earner by up to £220 in the tax year.

So who can apply? You, the lower earner, can transfer a proportion of your Personal Allowance if all of the following apply:

  • You are married or in a civil partnership
  • You don’t earn anything or your income is under £11000 (£11500 from 6/4/17)
  • Your partners income is between £11001 and £43000 (£11501 and £45000 from 6/4/17)

Applications can still be made if you or your partner are receiving a pension.

The application can only be made online, but is a simple process. When HMRC have reviewed the application and found all to be in order, they will give the higher earning partner the additional personal allowances. So for example, if your partner is on the standard personal allowance code of 1100L, the revised code will increase to 1166M. The ‘M’ signifies the Marriage Allowance and the increase in the code accounts for the transfer of the personal allowances.

The personal allowance will transfer automatically every year until either spouse cancels the Marriage Allowance or circumstances change.

Details on how to apply can be found at, or alternatively contact us on 03331 123456

Stewart Waddell

Stewart started his career with Dataplan back in 1997 when there were 4 staff members. Stewart has worked his way through to bureau manager back in 2005 and Operation Director in 2013. Since that date Stewart has overseen significant expansion at Dataplan,  he remains committed to payroll innovation and delivering excellence in customer service.

Dataplan Payroll Limited t/as Dataplan Charity, 1 Prince Albert Gardens, GRIMSBY, DN31 3AG.
Tel: 03331 123456 Email:

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