Q: My husband has been out of work for a year, so his income has dropped below the Personal Allowance. Is it correct that I can now qualify for the Marriage Allowance?
A: To be eligible for the Marriage Allowance, one partner (in the marriage or civil partnership) must not be paying any income tax, and the other must be a basic rate taxpayer.
The lower earner can transfer £1,260 of their Personal Allowance to the higher earner, reducing the latter’s tax bill by £252 (20% of £1,260). This can be done via a self-assessment tax return (if you are already registered) or online on the GOV.UK website.
