Tax Thresholds - fixed or flexible

Hi everyone, hope someone can clarify an issue which I have about Tax Thresholds. In particular at which point the HR Threshold starts for someone with a Marriage Allowance Transfer from a Partner. According to the HMRC Website my 20% tax liability is on " Income after Allowances" up to £37,700. For previous years I have been granted Marriage Allowance, so which of the following is true? What happens to my HR threshold? does it remain at £50,270? Or does it increase slightly to £51,530? ( £37,700 + £13,830)

Hi,

The higher rate will be the personal allowance £12570 plus the 20% tax band on the next £37700 giving the higher rate tax band at above £50270. 

Thank you.