Marriage allowance ?

[Alfiemoon1]

I keep hearing about marriage allowance on tax codes. How does it work who claims it the higher earner or the lower
So for instance dh works full time pays lots of tax I work part time and don't pay much tax would this be applicable to us which one of us would claim the marriage allowance?

Even if you pay £1 of tax you are ineligible.

It's not actually extra cash you get, but if you have any unused tax allowance you can transfer it to your spouse. As you are paying tax you have no unused allowance.

I don't pay tax every year I have checked I haven't this year but did the year before as I temporarily increased my hours to full time

If you are not using your full personal allowance then you can transfer up to £1200 of it to your spouse to extend their personal allowance, so they can earn a bit more before basic rate tax kicks in.

You can only use it if the higher earner is a basic rate tax payer. If the higher earner in the couple is a higher or additional rate tax payer you won't be eligible.

If you're a non taxpayer and your spouse earns less than £43k you can transfer some of your allowance to him here:

Www.gov.uk/marriage-allowance