Transfer of Personal Allowance for Married Couples Print

A spouse or civil partner who is not liable to tax above the basic rate may transfer 10% of their personal allowance to their spouse or civil partner. As stated above, the personal allowance for 2021/22 is £12,570, so the transferrable amount is £1,257. This is conditional on the recipient not being liable to income tax above the basic rate, so the maximum benefit will be to reduce the recipient’s tax liability by £251.40.

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