Personal, Business, and Trust Tax Support

Enter a marriage allowance transfer in Personal Tax

A person can transfer a part of their Personal Allowance to their spouse or civil partner if the following both apply:
  • The spouse or civil partner who transfers their Personal Allowance either does not pay Income Tax or has an income below their Personal Allowance.
  • The spouse or civil partner who will receive the transfer of Personal Allowance pays Income Tax at the basic rate.
The claim can be backdated to any tax year from 5 April 2018.
  1. Open the client who intends to transfer their Personal Allowance.
  2. Select
    Edit
    , then
    Schedule Editor
     from the menu bar.
  3. Double-click
    Personal Allowances
    .
  4. Select the
    'Marriage Allowance' Transfer
     tab.
  5. Enter the spouse or civil partner's details
  6. Mark the appropriate transfer of
    Marriage Allowance
     checkbox
  7. Enter details of the previous spouse or civil partner, if required.
  8. Select
    OK
    .
    This information will not appear on the return of the spouse or civil partner who receives the transfer of Personal Allowance, but they will have a tax reducer amount of 20% of the transferred amount included in their computation.
We recommend that you go to
Form
, then
Test In Live
 to check that there are no issues before you submit any tax return to your client for approval.

This article applies to:

  • Product: Digita Personal Business and Trust Tax