The Marriage Allowance in the UK allows couples to transfer a portion of their personal tax allowance to their spouse or civil partner. This can reduce their partner’s tax if one partner’s income is below the personal allowance threshold (£12,570 for the tax year 2023/2024) and the other is a basic rate taxpayer.

Here’s what the calculator will do:

Transfer up to £1,260 of the personal allowance from the lower-earning partner to the higher-earning partner.

The higher-earning partner can save 20% of this transferred amount in tax, which is £252 in the tax year 2023/2024.

Inputs Needed:

1. Lower Earner’s Income: To check if the person qualifies to transfer the allowance.
2. Higher Earner’s Income: To ensure they are a basic rate taxpayer (earning between £12,570 and £50,270).
3. Output: How much the couple can save through Marriage Allowance.