Marriage allowance, what upper income is actually used calculate eligibility

gazza26

I wonder if anyone can help?

I would like to know what "income" the marriage allowance is actually worked out on. 

My husband income is technically over the £50270, but with various things, pension contributions and a few tax reliefs things(WFM Gift aid etc), he only get taxed at 20%. 

Can I transfer the Marriage allowance to him? 

Any advise much appreciated.

Dazed_and_C0nfused

gazza26 said:

I wonder if anyone can help?

I would like to know what "income" the marriage allowance is actually worked out on. 

My husband income is technically over the £50270, but with various things, pension contributions and a few tax reliefs things(WFM Gift aid etc), he only get taxed at 20%. 

Can I transfer the Marriage allowance to him? 

Any advise much appreciated.

Income isn't actually a factor, it's what tax rate(s) he is liable to.

He will be eligible providing he isn't liable to higher rate tax or the dividend nil rate (aka dividend allowance) if it falls into the higher rate band.