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Reducing income tax - the transferable personal tax allowance

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From 6th April 2015 married couples and civil partners will be able to transfer up to £1,060 of their personal tax allowance to their spouse or civil partner, thus reducing the tax bill for the recipient by £212.

To be eligible to make the election neither partner can be a higher rate taxpayer. Both must have a taxable income of less than £42,385 for the year ending 5th April 2016. In addition, the transferor must have taxable income below the level of the personal allowance - £10,600 for the year ending 5th April 2016. Where both partners’ income exceeds their personal allowance they will lose out and will not be entitled to make the transfer.

If a married couple or civil partners are entitled to claim the married couple’s allowance (i.e. where one partner was born before 6th April 1935) they will also be ineligible to make the transfer.

If you meet the criteria to apply you can register your application on HM Revenue & Customs’ website:

If you would like to speak to our Tax Manager, Carolyn Byrne, about the transferable tax allowance please call 01522 541181 or email