All you need to know about Marriage allowance

It will be year two of the new allowance that is available to married couples and civil partners who don’t already claim married couples allowance. The lower paid individual who isn’t able to utilise the full £11,000 allowance can elect online to donate up to 10% of their personal allowance to the other party in the relationship, as long as they are both 20% taxpayers. You then receive M and N suffix tax codes for the couple that indicates there has been a transfer.

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