Marriage Allowance becomes available

If one of you earns under the personal allowance and the other is a basic-rate taxpayer, 10% of the allowance can be transferred. Up to £252 a year, and the claim backdates four tax years.

Transfers between you are tax free

Assets move between spouses on a no gain, no loss basis. That gives the couple two capital gains exempt amounts and two basic-rate bands to use, which is often worth far more than the Marriage Allowance.

Inheritance tax changes entirely

Transfers between spouses are exempt, and any unused nil-rate band passes to the survivor. A married couple can pass on twice as much before inheritance tax as two single people.

The Child Benefit charge becomes a household test

The charge is based on the higher earner of a couple, and moving in together is what makes it apply. It is one of the very few household tests in income tax.

What changes for tax when I get married?

Marriage Allowance is worth up to £252 a year and backdates four years. Transfers between spouses also become tax free, which changes capital gains and inheritance planning.

What changes for you

Marriage Allowance becomes available
If one of you earns under the personal allowance and the other is a basic-rate taxpayer, 10% of the allowance can be transferred. Up to £252 a year, and the claim backdates four tax years.
Transfers between you are tax free
Assets move between spouses on a no gain, no loss basis. That gives the couple two capital gains exempt amounts and two basic-rate bands to use, which is often worth far more than the Marriage Allowance.
Inheritance tax changes entirely
Transfers between spouses are exempt, and any unused nil-rate band passes to the survivor. A married couple can pass on twice as much before inheritance tax as two single people.
The Child Benefit charge becomes a household test
The charge is based on the higher earner of a couple, and moving in together is what makes it apply. It is one of the very few household tests in income tax.

The decisions this opens up

Each works on your own figures and shows every option with the workings. Free, and no sign-up.

Should we claim Marriage Allowance?Works out whether transferring part of one personal allowance to the other partner saves tax, what it is worth, and how much four backdated years would add.Should my spouse be paid by the business?Models paying a spouse or partner for work they genuinely do, and shows the household tax saved — with the point at which it stops being worth it.Should I sell this before or after 5 April?The capital gains exempt amount resets every 6 April and never carries forward. Splitting a disposal across two tax years can use two of them.

Dates this puts in your diary

Any timeClaim Marriage Allowance — it applies to the whole tax year
5 April, four years afterBackdate earlier years before they fall out of time

Run the numbers

Marriage Allowance Calculator Couples Tax Optimiser

Software that files it for you

Partner links

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