Yes, providing your spouse or civil partner is a basic rate tax payer and you have unused Personal Allowance to transfer. The Marriage Allowance is calculated as 10% of the basic Personal Allowance, for 2019/20 this is £1,250. To apply go to www.gov.uk/marriage allowance and follow the prompts. If you are unable to do this digitally contact HMRC on 0300 200 3300 and say 'marriage allowance' when prompted. You will know when it has been transferred because new tax coding notices will be issued. The recipient's tax code will be prefixed with the letter M, the transferors tax code will be prefixed with the letter 'N'.
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