More than 4 million married couples and 15,000 civil partners are eligible to claim a tax break worth up to £238 in 2018/19 but how do you claim this? In the simplest form, it is designed for couples where one partner pays the basic rate of income tax and the other is a non-tax payer.

Millions of couples are entitles to the marriage allowance but take up has remained subdued since the tax break came into force on 6 April 2015. Take a read of our latest Active Practice to learn more about the possible tax break you could be eligible for.

This month’s Active Practice will guide you through:

–       The Marriage Allowance entitlement

  • Separation and divorce
  • Death of a partner

–       How does it work?

  • Working part time
  • Dividends income
  • Elderly exclusion

–       Personal allowance

–       Complications

  • Non-residential spouse
  • Scottish rate of income
  • Brexit


If you would like to know any further information about letting out a furnished holiday home, please get in touch, but first talk a read of this month’s Active Practice to find out more. You can download it here:


JDA – Active Practice – 2018-08 – Marriage Allowance


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Any questions?

If you’d like a meeting or a Skype call to discuss this, please get in touch with your favourite Liverpool accountant

  • You can ring us on 0151 380 8080
  • You can email us at gr****@jo******************.uk