What Is the Marriage Allowance and How to Claim It?
The Marriage Allowance is a simple but often overlooked tax break that can save eligible couples up to £252 per year in income tax. It allows one spouse or civil partner to transfer a portion of their Personal Allowance to the other, reducing the recipient's tax bill. Introduced in April 2015, it is estimated that millions of eligible couples have never claimed it.
Who Qualifies?
You can claim the Marriage Allowance if you are married or in a civil partnership, one partner has income below the Personal Allowance (£12,570 for 2025/26) — or at least has unused allowance — and the other partner is a basic rate taxpayer (income between £12,571 and £50,270 in England, Wales, and Northern Ireland, or the equivalent Scottish bands). If the receiving partner pays higher rate tax (40%), you cannot claim Marriage Allowance — though you may be eligible for Married Couple's Allowance if one of you was born before 6 April 1935.
How Much Can You Save?
The lower-earning partner can transfer up to £1,260 of their Personal Allowance to the higher-earning partner. At the basic rate of 20%, this saves the recipient up to £252 per year. The transfer does not affect the transferring partner's tax unless their income rises above the allowance they have retained — they keep £11,310 of Personal Allowance.
How to Apply
The lower-earning partner must apply — not the recipient. Apply online at gov.uk/apply-marriage-allowance. You will need both partners' National Insurance numbers and a Government Gateway account. The application takes around 5 minutes and HMRC processes it quickly. Once approved, the receiving partner's tax code will be updated to reflect the increased allowance, and their employer or pension provider will deduct less tax from future payments.
Backdating Your Claim
One of the most valuable features of the Marriage Allowance is that you can backdate your claim for up to 4 tax years. In 2025/26 you can claim back to 2021/22. The backdated saving is paid as a lump sum refund. For 4 years at £252 per year, this could mean a refund of up to £1,008. HMRC pays this directly into the recipient's bank account or adjusts the tax code accordingly.
If Circumstances Change
If your circumstances change — for example, the lower-earning partner gets a job and their income rises above the Personal Allowance — you must cancel the Marriage Allowance. You can do this through your Government Gateway account. HMRC will update the tax codes accordingly.
Bereavement
If one partner dies, the survivor can still claim Marriage Allowance for the year of death. If the deceased partner was the transferring spouse, the surviving partner's increased allowance continues for the remainder of that tax year. If they were the receiving partner, the transfer can still be made for the year of death.
Marriage Allowance vs Married Couple's Allowance
Do not confuse Marriage Allowance with Married Couple's Allowance. Married Couple's Allowance is available to couples where at least one partner was born before 6 April 1935. It provides a more generous tax reduction (10% of up to £10,285 for 2025/26) but applies only to this older age group. You cannot claim both simultaneously.
