Marriage Allowance

From 6 April 2015, married couples or civil partners can elect to transfer part of their personal allowance to their spouse or civil partner.

The transferor's personal allowance is reduced by the transferable amount and the transferee is entitled to a tax reduction of the appropriate percentage of the transferable amount.

If transferee dies during the tax year the reduction in income tax liability applies but the corresponding reduction for the transferor does not.

An individual can only have one tax reduction in a tax year, regardless of the number of marriages or civil partnerships.

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You can edit the Marriage Allowance in an editable copy of the return:

1. Click any part of the Marriage Allowance section on SA100 page TR 5.
2. Complete the information on the window.
3. Click OK.