Many couples are overlooking their entitlement to the marriage allowance which allows the transfer of unused personal allowances between them. HMRC’s guidance might be partly to blame. HMRC’s guidance suggests that you can only claim the marriage allowance where one spouse’s income is less than the personal allowance (£11,000 for 2016/17). Actually, they can have dividend or savings income in excess of this and still make a claim. Contact us for further details.