PAYE13112 | Coding: coding: general principles: married couples and civil partners - Marriage Allowance

From tax year 2015-16, Marriage Allowance recognises marriage and civil partnerships through the tax system by allowing qualifying couples to transfer 10% of their personal allowance, rounded up to the nearest multiple of £10, to their spouse/civil partner.

Transferor Coding adjustments for 2018-19

The transferor (the person giving up 10% of their allowance) will see a reduction of this amount in their code number. For 2018-19 this will be a reduction of 1190 (11850 x 10% = 1185, rounded up to 1190).

Recipient Coding adjustments for 2018-19

A recipient who is not Scottish and a Scottish customer who is liable to tax at the Scottish basic rate will receive an increase of 1190 in their code number. This will reduce their tax by £238 (1190 x 20%).

Scottish customers who are liable to tax at the starter rate will see their code number increase by 1253. This will reduce their tax liability by £238 (1253 x 19%).

Scottish customers who are liable to tax at the intermediate rate will see their code number increase by 1134. This will reduce their tax liability by £238 (1134 x 21%).