Marriage Allowance lets one spouse or civil partner transfer GBP 1,260 of their Personal Allowance to the other. The lower earner must have income below the GBP 12,570 Personal Allowance and the other must be a basic-rate taxpayer. It cuts the couple tax by up to GBP 252 a year.
Who can claim - Couples who are married or in a civil partnership
Lower earner income - Below the Personal Allowance, usually GBP 12,570
Higher earner tax band - Basic-rate taxpayer, usually income between GBP 12,571 and GBP 50,270 (GBP...
Amount transferred - GBP 1,260 of the lower earner Personal Allowance
Plus 4 more in the full guide

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