26-10-2016

Quoting HMRC, the BBC has reported that less than a quarter of couples eligible for the Marriage Allowance are bothering to claim it.

This is sad as the allowance is worth up to £220 a year, a not insignificant amount to a couple on low incomes. This is the allowance for 2016/2017, but couples can also claim for 2015/2016 when the allowance was worth up to £212, thus giving a potential unclaimed total of £432 – not to be sneezed at.

How does it work? The Marriage Allowance lets an individual who is not using their full Personal Allowance, currently £11,000 pa to transfer up to 10% of that Personal Allowance to their husband, wife or civil partner - if they earn more than £11,000 and they are paying tax at 20% Basic Rate.

The transfer is not relevant where one of the couple are either higher rate (40%) or additional rate (45%) tax payers.

Claiming the transfer is very easy and can be done on-line by going to https://www.gov.uk/apply-marriage-allowance

Anyone claiming the allowance will need the following information:

Their and their partner’s National Insurance numbers. Proof of identity which can be any one of the following: the last 4 digits of the account that their child benefit, tax credits or pension is paid into the last 4 digits of an account that pays the individual interest details from their P60 details from any of their 3 most recent payslips their passport number and expiry date.

This begs the questions:

Do you have any colleagues who could benefit from claiming the transfer but are not claiming? If so, could you publicise it within your organisation?

"I know it is not till next June but just booked on The Payroll Centre's Annual conference. This is my must do course/conference of the year, having been almost every year for 10+ years, only missing for my wedding and having a baby, I even went one year with a 3 month old in tow! "

Andi Herrington
Director of Payroll Services at Wallis Payroll Ltd

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