Retirees can reduce their tax bill by as much as £252 by taking advantage of an often-overlooked HMRC perkState pensioners with income less than £50,270 urged to claim HMRC 'perk'State pensioners with income less than £50,270 urged to claim HMRC ‘perk’

State pensioners with income less than £50,270 are being urged to claim a HMRC ‘perk’. The Department for Work and Pensions (DWP) retirees can reduce their tax bill by as much as £252 by taking advantage of an often-overlooked HMRC perk, they have been reminded.

The personal allowance is the amount of income that you can have without paying any tax at all. Currently, it’s £12,570 for anyone who earns under £100,000 a year after pensions and other deductions.

Anything someone earns above their personal allowance is taxed at their marginal rate, which is 20% on income between £12,571 and £50,270 and higher on earnings after that.

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If you or your partner have an income of more than £50,270, you can’t take advantage of the marriage allowance perk.

The Marriage Allowance allows a non-taxpayer to transfer £1,260 of their Personal Allowance if their spouse or civil partner is a basic rate taxpayer.

This increases the spouse or civil partner’s Personal Allowance and reduces their taxable income.

Probably the most obvious situation to think of is a married couple with one at home looking after children.

However, it’s also important to think about clients who are retiring, or retired, and find themselves being a basic rate taxpayer with a spouse who is a non-taxpayer.

This scenario is common as many higher rate taxpayers will try and manage their income, so they become basic rate taxpayers in retirement.

Currently if the non-taxpayer receives the full current State Pension of £10,636.60 per annum, and they transfer £1,260 to their basic rate taxpaying spouse or civil partner, this will still be within their personal allowance of £12,570 per annum.

This saves the basic rate taxpayer £252 in tax and can be back-dated four years if applicable.

If you need any help, either with claiming the allowance or reporting a change of circumstances, you can ring the helpline on: 0300 200 3300.