Marriage Tax Allowance

Futurehopeful

Hi
I couldn't find any information so apologies if already covered elsewhere.
I have a salary of 57k and my Wife has a salary of 9.5k
If I do Salary Sacrifice to reduce my earnings below the 40% tax threshold can I apply for the Marriage Tax Allowance?
Thanks.

p00hsticks

I can't answer your question about the salary sacrifice, but if reducing your salary means you fit the criteria, then to get any benefit it would need to be your wife who applies rather than you, as she needs to be the one giving up some of her allowance.

Dazed_and_C0nfused

It is the person who is agreeing to a lower Personal Allowance who must apply.

Otherwise people could deliberately make their spouse liable to tax (or more tax) and chaos would reign!

Futurehopeful

Thank you for your replies.
Up until around 5 years ago my Wife did lower her tax allowance for me so we are aware of the process in doing this, however after reading my original post again I can see my error in how I wrote this. 
My main question is: If Salary sacrifice is used to reduce my income below 40% tax threshold, can my wife apply to give me her tax allowance? 

Dazed_and_C0nfused

Yes.

Salary sacrifice is you agreeing to a reduced salary in return for increased employer pension contributions.

So salary £55k with say £5k sacrificed = taxable pay of £50k.

Don't forget you need to factor in any other taxable income you may receive in the same tax year.