Marriage Allowance Guide
A complete guide to claiming Marriage Allowance - a simple way for married couples and civil partners to save up to £252 per year in tax, with the possibility of claiming back payments for previous years.
Marriage Allowance is one of the UK's most underused tax breaks. If you're married or in a civil partnership and one of you earns less than the personal allowance while the other pays basic rate tax, you could be missing out on free money. The best part? It takes just minutes to claim, and you can backdate your claim for up to four previous tax years.
What is Marriage Allowance?
Transfer £1,260 of unused tax allowance to your partner
Marriage Allowance lets you transfer 10% of your personal allowance (£1,260 for 2025-2026) to your spouse or civil partner. This reduces their tax bill by up to £252 per year.
- • One partner transfers £1,260 of their personal allowance to the other
- • The transferring partner's tax-free allowance reduces from £12,570 to £11,310
- • The receiving partner's tax-free allowance increases from £12,570 to £13,830
- • The receiving partner saves £252 per year in income tax
Important to Know:
Marriage Allowance is different from Married Couple's Allowance (which is only for people born before 6 April 1935). This guide is about the modern Marriage Allowance available to all married couples and civil partners.
Who Qualifies for Marriage Allowance?
To claim Marriage Allowance, you must meet ALL of these conditions:
You must be either:
- • Married, OR
- • In a civil partnership
Marriage Allowance is NOT available to unmarried couples, even if you live together. You must be legally married or in a registered civil partnership.
The Lower Earner (who transfers the allowance):
- • Must earn LESS than £12,570 per year
- • Must not pay income tax (or pay very little)
- • Doesn't need to be earning at all (could have £0 income)
The Higher Earner (who receives the allowance):
- • Must earn between £12,570 and £50,270
- • Must be a basic rate taxpayer (20% tax rate)
- • Cannot be a higher rate (40%) or additional rate (45%) taxpayer
- • The higher earner makes over £50,270 (they're a higher rate taxpayer)
- • Both partners earn over £12,570
- • Both partners earn under £12,570 (no tax benefit)
Both you and your spouse/civil partner must live in the UK. If one of you lives abroad, you generally can't claim Marriage Allowance unless you live in a country that has a specific tax agreement with the UK.
How Much Can You Save?
Without Marriage Allowance:
With Marriage Allowance:
Your household saves £252 every year. Over 4 years (if you backdate), that's £1008!
Partner A has £0 income (not working, or on maternity leave, or a stay-at-home parent). They have a full unused personal allowance of £12,570.
They can transfer £1,260 to Partner B, who earns £40,000 and is a basic rate taxpayer.
Even with £0 income, the stay-at-home partner can still transfer the allowance and save £252/year.
Problem: Partner B earns £60,000, which is above £50,270, making them a higher rate (40%) taxpayer.
Result: You cannot claim Marriage Allowance. Higher rate taxpayers are not eligible to receive the transferred allowance.
How to Claim Marriage Allowance
Claiming Marriage Allowance is quick and easy. The lower earner applies online, and the process takes about 5 minutes.
- 1Go to the HMRC website
Visit gov.uk/apply-marriage-allowance
The lower earner must be the one to apply (the person transferring the allowance). - 2Sign in or create a Government Gateway account
You'll need your National Insurance number and some basic personal details.
- 3Provide your partner's details
You'll need your partner's National Insurance number and date of birth.
Your partner doesn't need to do anything - you apply on behalf of both of you. - 4Choose whether to backdate
You can claim for up to 4 previous tax years if you were eligible. This could be worth up to £1008!
- 5Submit your application
You'll get confirmation immediately if successful.
What happens next:- • Your partner's tax code will be updated (usually within 2 months)
- • They'll pay less tax automatically through PAYE
- • Any backdated payments will be sent as a cheque or bank transfer
- • The allowance continues automatically each year until you cancel it
Can't apply online?
If you can't apply online, you can call HMRC on 0300 200 3300 or fill in form MATCF1 and send it by post.
Online is much faster - you'll get an instant decision and any backdated payments within about 2 months.
Claiming for Previous Years
Claim up to 4 previous tax years
If you were eligible for Marriage Allowance in previous years but didn't claim it, you can backdate your claim and receive a lump sum payment for those years.
Tax Years You Can Claim For:
- • 2025-2026 (current year): £252
- • 2024-2025: £252
- • 2023-2024: £252
- • 2022-2023: £252
- • 2021-2022: £252
How You'll Get the Money:
- • Current year: Automatic tax code adjustment (you pay less tax going forward)
- • Previous years: Lump sum payment by cheque or bank transfer
- • Payment usually arrives within 8-12 weeks of claiming
When to Update or Cancel
Once you've claimed Marriage Allowance, it continues automatically each year. However, you must cancel or update it if your circumstances change.
- ✕You get divorced or your civil partnership ends
Cancel immediately - you can claim up to the date of separation
- ✕Your partner dies
The allowance ends - contact HMRC to update your tax code
- ✕The higher earner becomes a higher rate taxpayer
If they start earning over £50,270, you're no longer eligible
- ✕The lower earner starts earning over £12,570
If the transferring partner starts paying tax, you may no longer benefit
If you don't cancel when you should, you might owe tax later. HMRC will eventually notice and adjust your tax codes, which could result in owing money. It's better to cancel proactively.
- • Both partners are now earning similar amounts and both pay tax
- • The lower earner's income has increased significantly
- • You're better off splitting allowances differently (though this is rare)
How to Cancel:
Contact HMRC online through your Government Gateway account, or call 0300 200 3300. The cancellation takes effect from the start of the next tax year (6 April), unless you're divorcing or your partner has died.
Common Questions
No. Marriage Allowance is a tax relief, not income, so it doesn't affect means-tested benefits like Universal Credit, Tax Credits, or Housing Benefit. The money you save stays in your pocket without reducing your benefits.
If both of you earn less than the personal allowance and neither pays tax, there's no benefit to claiming Marriage Allowance. You need one partner to be a taxpayer to save money.
Yes! Marriage Allowance is available to all married couples and civil partners, regardless of gender. As long as you meet the income requirements, you can claim.
Marriage Allowance works just the same. If your self-employed partner earns between £12,570 and £50,270 and pays basic rate tax, they can receive the transferred allowance. They'll see the benefit when they file their Self Assessment tax return.
Possibly not. If you earn, say, £11,500, transferring £1,260 still leaves you below the personal allowance, so you're fine. But if you earn £12,000, transferring £1,260 means £430 of your income becomes taxable (at 20% = £86). Your partner saves £252, but you pay £86, so net household saving is only £166. Still worth it, but less beneficial.
Yes! Once you claim Marriage Allowance, it continues automatically every tax year until you cancel it or your circumstances change. You don't need to reapply each year.
Check If Marriage Allowance Is Worth It
Use our salary calculator to see how much tax you and your partner pay, and work out if Marriage Allowance will benefit your household.
Calculate Your TaxKey Takeaways
- ✓Save up to £252 per year
Transfer £1,260 of unused personal allowance to your partner
- ✓Must be married or in a civil partnership
Not available to unmarried couples
- ✓One partner earns under £12,570
The other earns between £12,570 and £50,270 (basic rate taxpayer)
- ✓Claim up to 4 previous years
Potentially worth up to £1008 in backdated payments
- ✓Takes 5 minutes to claim online
Continues automatically each year until cancelled