Consider Sharing Personal Allowance Before April 2023

Published / Last Updated on 05/01/2023

The personal allowance is currently £12,570 and has been frozen until 2028 so we need to plan to use up any of our unused allowances.  This is the amount of earned or pension income you can receive before paying income tax.

If you are married or in a civil partnership you can share 10% of your personal allowance (10% X £12,570) = £1,257 with your partner if your income is low.  HMRC has rounded this figure up to £1,260.

Marriage Allowance sharing started in 2018.

For example, if your income is £10,000 pa and your partner’s income is £20,000, you can share £1,260 of your £2,570 unused personal allowance with your partner to get an immediate tax credit for this year and beyond.

  • If your higher earning partner is a 20% basic rate taxpayer, this could mean an additional tax saving of £252.00.


  • Must be legally married spouse or in a civil partnership.
  • Can only share allowance with a basic rate taxpayer and cannot be shared with higher rate taxpayers and above.

Sharing your allowance as a ‘marriage allowance’ can be backdated to 2018 if you qualify in previous years and did not share.

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