If you’re married or in a civil partnership, you may be able to claim Marriage Allowance. To claim this allowance, one of you must be a non-taxpayer, who can transfer 10% of their personal allowance to the other. The person who receives the transferred allowance (Marriage Allowance) must be a basic rate taxpayer. In Scotland you can transfer an allowance if the person receiving the allowance is a starter rate, basic rate, or intermediate rate taxpayer.