Is married tax allowance based on taxable pay or do I need to include taxable benefits

pete1975

hi all, im below the 50k threshold on taxable pay but I get several taxable benefits at work which then take me over the 50K threshold.   
thanks

Dazed_and_C0nfused

It is based on which tax rate you are liable to tax on, not your income.

If you are either,
1) liable to higher rate tax or
2) would be liable to higher rate tax on dividend income if it weren't for the dividend nil rate band

then you are not eligible and any application by,
1) you to transfer allowances to your spouse or
2) an application by your spouse to transfer allowances to you

would be rejected by HMRC.

pete1975

ok previous tax year my taxable pay was 49,999 so I could backdate married tax allowance for last tax year.  From april I will reduce my taxable pay to 43,500k to pay more into my pension.    My concern was the taxable benefits and what affect that has on that allowance as I know taxable benefits are accountable for child benefit tax. 

Dazed_and_C0nfused

Taxable benefits are part of determining what tax rate you are liable at.

Taxable pay £49,999 plus £2 BIK would make a lot of people liable to higher rate tax.

If you wish to benefit from Marriage Allowance then there is nothing you can do to backdate it, your spouse must apply and then you will automatically get £250 knocked off your tax liability for 2019:20 (assuming you are both eligible).

pete1975

Dazed_and_C0nfused said:

Taxable benefits are part of determining what tax rate you are liable at.

Taxable pay £49,999 plus £2 BIK would make a lot of people liable to higher rate tax.

If you wish to benefit from Marriage Allowance then there is nothing you can do to backdate it, your spouse must apply and then you will automatically get £250 knocked off your tax liability for 2019:20 (assuming you are both eligible).

im confused even more so now,  so marriage tax allowance does take into account the benefits in kind that i have?
I thought higher rate tax only kicked in after 50K 
Those BIK are reducing my tax code down.