marriage tax allowance

aasll90

My wife has just applied for marriage tax allowance. She has only just started working from April this year. and has only been receiving ESA since 2018. For this tax year her earnings and ESA take her up to the threshold. With her giving me the allowance for this year it would then mean she would have to pay a small amount of tax, but she will stop working in January as she is pregnant. We will still be eligible for this whole tax year too?

sheramber

Anybody who is not taxed at higher rate is eligible but will not necessarily benefit from it.

The party transferring the allowance loses some personal allowance and the other party gains some.

You can only transfer the allowance for the full year, not for part of a year.


If your wife's income exceeds her personal allowance she will pay tax on the excess over it.

 But you will get the full amount of credit for the extra  allowances.

If she pays  tax you will still get the full credit so, as a couple, you will still benefit or not be any worse off.