Temporary Move into Higher Tax Bracket

[stacer]

I Live in Scotland and am semi-retired with a state pension, Military Pension and NHS Pension which together total about £20,000. I also work part time and generally, this would keep me in the lower tax bracket entitling me to claim the Marriage Allowance of £1250.
In the last 2 months (Nov/Dec) my earnings will take me slightly over the running total in the tax tables but because I shall not be working in January, I will remain below the threshold for the remainder of the tax year.
Will I lose the Marraige Allowance in these circumstances or will it depend on my total earnings at the end of the tax year?

[Lambs]

S,

Entitlement either to nominate your Transferable Tax Allowance (Marriage Allowance) in favour of another, or to benefit from another's nomination in your favour, is based on one's taxable income for the tax year. It follows that "temporarily" going into the higher bracket for a couple of months of PAYE is irrelevant, provided your aggregate taxable income for the tax year overall, is not taxable at the Higher Rate(s). There are some caveats to that depending on savings / dividend income but these very rarely apply and, basically, if you are comfortably below the Higher Rate Threshold for the year when considering your aggregate income for the year from all sources, then you have nothing to worry about. If you are near the margin, then let us know.

Regards,

Lambs

[stacer]

Many thanks for that, at the end of the tax year I would expect to be about £1000 below the higher tax threshold.