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From 6 April 2015 an individual can elect to transfer 10% of their personal allowance (£1,100 for 2016/17) to their spouse or civil partner. The legislation calls this the ‘transferable tax allowance’ but it is more commonly referred to as the ‘marriage allowance’. The transferee’s personal allowance is reduced by the amount ‘transferred’ In order … Continue reading “What Is The Marriage Allowance?”

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