The new Marriage Allowance for low income individuals will come into effect from 6 April 2015.

Generally speaking an individual with an income of less than £10,600.00 per annum will now be able to transfer £1,060.00 of their personal tax allowance to their spouse (or civil partner) where the spouse (or civil partner) has an income between £10,601.00 per annum and £42,385.00 per annum.

The intended effect of the transfer is to reduce the overall income tax burden to the married couple by up to £212.00 per annum.

The register for making a claim is now open and can be found here: