Marriage Allowance

Marriage Allowance (also called the Marriage Tax Allowance) allows one spouse or civil partner to transfer up to £1,260 of their Personal Allowance to the other. This can reduce the recipient's Income Tax by up to £252 per year. The allowance is available to married couples and civil partners where neither partner pays tax above the basic 20% rate. This guide explains the eligibility rules, how to claim, and how to backdate for previous tax years.

Eligibility Criteria

You are eligible for Marriage Allowance if you are married or in a civil partnership, you and your partner were born on or after 6 April 1935, neither of you pays Income Tax above the basic rate (20% in England, Wales, and Northern Ireland; starter, basic, or intermediate rate in Scotland), and you both live in the UK. The lower-earning partner must have an income below their Personal Allowance (less than £12,570) to benefit from the transfer. If the lower-earning partner already has income that uses up their Personal Allowance, they cannot transfer the unused portion. You do not need to have children or be in a particular type of marriage — any legally recognised marriage or civil partnership qualifies.

How Much You Can Save

Marriage Allowance lets you transfer 10% of the standard Personal Allowance. With the allowance currently at £12,570, the transferable amount is £1,260. The recipient saves tax at their marginal rate. For a basic rate taxpayer (20%), the saving is £252 per year. For a Scottish intermediate rate taxpayer (21%), the saving works out slightly differently but is broadly similar. If the recipient is a higher rate (40%) or additional rate (45%) taxpayer, they are not eligible for Marriage Allowance because the transfer is only available when neither partner pays above the basic rate. The saving is applied automatically once the claim is approved. If you backdate for the maximum four previous tax years, you could receive a lump sum refund of up to £1,242.

How to Claim Marriage Allowance

You apply online through GOV.UK using the Marriage Allowance calculator and application form. You will need your National Insurance number and your partner's National Insurance number. You can also apply by phone or post. One partner makes the application — you do not both need to apply. The transfer takes effect from the start of the current tax year, or you can choose a specific start date if you are backdating. Once approved, HMRC changes your tax codes: the transferring partner receives a code ending in N (for example, 1257N), and the receiving partner receives a code ending in M (for example, 1268M). The transfer continues automatically each year until one of you cancels it or your circumstances change. You do not need to reapply each year.

Backdating Marriage Allowance

You can backdate a Marriage Allowance claim for up to four previous tax years. If you were eligible in those years but did not claim, HMRC will recalculate your tax position and issue a refund for the overpaid tax. The backdating period applies to the four tax years before the current one. For a claim made in the 2026/27 tax year, you can backdate to 2022/23, 2023/24, 2024/25, and 2025/26. Each year's saving is £252, so the maximum backdated refund is £1,008 plus the current year's saving of £252, totalling £1,260. The application process takes about 15 minutes online. HMRC usually processes the refund within a few weeks of the claim. The refund is paid to the higher-earning spouse (the one whose tax code was adjusted).

When to Cancel Marriage Allowance

You should cancel Marriage Allowance if your circumstances change. For example, if the lower-earning partner starts earning more than their Personal Allowance (over £12,570), if the higher-earning partner becomes a higher rate taxpayer (income over £50,270), if you divorce or dissolve your civil partnership, or if either of you leaves the UK. If you do not cancel when your circumstances change, you may build up a tax underpayment that HMRC will collect later. You can cancel through your personal tax account on GOV.UK. Cancellation stops the transfer from the start of the next tax year. If you cancel partway through a tax year, the transfer remains in effect for the full tax year.

Common Misconceptions

Marriage Allowance is not the same as the Married Couple's Allowance (an older relief available only to couples where at least one partner was born before 6 April 1935). Marriage Allowance is available to all eligible couples regardless of age (as long as both were born after 5 April 1935). The allowance cannot be backdated for more than four years, and it is not available to couples who are cohabiting but not married or in a civil partnership. You can use HMRC's online Marriage Allowance calculator to check your eligibility before applying.

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