Before you start
- You can transfer up to £1,260 of your Personal Allowance to your spouse or civil partner if you don't pay Income Tax and your partner is a basic-rate taxpayer.
Step by step
- Open Reliefs & adjustments, under Settings.
- Check you can transfer: you can transfer up to £1,260 of your Personal Allowance to your spouse or civil partner if you don't pay Income Tax (or your income is below your Personal Allowance) and your partner is a basic-rate taxpayer. You only need to do this once: HMRC carries it forward each year.
- Read the one-way note: HMRC only lets software create the transfer, so it does not show in EasyTaxer afterwards and you cannot cancel it from EasyTaxer. To check, change or cancel it later, sign in to your HMRC online account.
- Enter your partner's National Insurance number and surname. Their first name and date of birth are optional.
- Check the details, then select Transfer my allowance. EasyTaxer sends the transfer to HMRC and confirms it has been submitted. If HMRC rejects it, you see HMRC's own message.
Steps: the text version of this video
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Reliefs & adjustments
Marriage Allowance is in Settings, under Reliefs and adjustments.
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Who can transfer
You can transfer up to one thousand two hundred and sixty pounds of your Personal Allowance to your spouse or civil partner, if you don't pay Income Tax and your partner is a basic-rate taxpayer.
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It's one-way
The transfer is one-way in EasyTaxer. To check, change or cancel it later, you sign in to your HMRC online account.
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Your partner's details
Enter your partner's National Insurance number and surname. Their first name and date of birth are optional.
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Transfer
When the details are right, select Transfer my allowance. EasyTaxer sends the transfer to HMRC and confirms it's been submitted. Check first, because you can't undo it in EasyTaxer.
What happens next
- To check, change or cancel the transfer later, sign in to your HMRC online account.
Related
- What is Making Tax Digital for Income Tax (MTD ITSA)? (guide)
- Making Tax Digital without an accountant - a DIY guide for self-filers (guide)
- Previous in this playlist: Which Self Assessment tasks do I do with HMRC instead of EasyTaxer?
- Next in this playlist: How do I report a tax liability adjustment for a loss carried back?
- All help articles
- Still stuck? Use Contact support in the menu under your name inside EasyTaxer, or email info@easytaxer.com.
Checked against EasyTaxer on 9 October 2026. Screens can change between releases; if something here does not match what you see, please tell us.