Marriage allowance and taxable income
in Cutting Tax
My wife has an income of £8500 and my taxable income is approximately £45000. My earnings are slightly higher but as I contribute to my pension through salary sacrifice my taxable income is reduced to £45000. We live in Scotland where the upper threshold is £43,430 to allow me to transfer my wifes personal allowance. If I increased my salary sacrifice which in turn reduces my taxable income does this allow me to apply for the marriage allowance.