Definition of marriage allowance

From 6 April 2015, an individual has been able to transfer an amount equivalent to 10 percent of their personal allowance to their spouse or civil partner, as long as neither is liable to income tax above the basic rate. The scheme is restricted to basic rate taxpayers, Individuals have been able to register in advance for the scheme since 20 February 2015. This is also known as the transferrable allowance. [1]

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