Marriage Allowance is one of the easiest tax savings most couples miss. If one of you earns less than the Personal Allowance and the other pays basic rate tax, you could be giving HMRC up to £252 a year for nothing.
What Is Marriage Allowance?
Marriage Allowance lets a lower-earning spouse or civil partner transfer £1,260 of their Personal Allowance to the higher earner. Since the basic rate of income tax is 20%, this saves up to £252 per year (£1,260 x 20%).
The Personal Allowance is the amount you can earn before paying any income tax. In 2026/27, it stands at £12,570. If you earn less than this, you’re not using all of your allowance. Marriage Allowance lets your partner benefit from the bit you’re not using.
How Marriage Allowance Works
Here’s a simple example:
Without Marriage Allowance:
| Partner | Income | Tax-Free Allowance Used | Tax Owed |
|---|---|---|---|
| You | £10,000 | £10,000 | £0 |
| Your partner | £30,000 | £12,570 | £3,486 |
| Household total | £3,486 |
With Marriage Allowance:
| Partner | Income | Tax-Free Allowance Used | Tax Owed |
|---|---|---|---|
| You | £10,000 | £8,740 (after transfer) | £0 |
| Your partner | £30,000 | £13,830 (£12,570 + £1,260) | £3,234 |
| Household total | £3,234 |
You save £252 per year. You don’t get a cheque — your partner simply pays less tax through PAYE, so their take-home pay increases.
Who Is Eligible?
You need to meet all of these conditions:
- You are married or in a civil partnership
- One partner earns less than £12,570 (below the Personal Allowance)
- The other partner earns between £12,571 and £50,270 (basic rate tax band)
- Neither of you has already transferred your Personal Allowance to someone else
- You both live in the UK
Important: The higher earner must not have adjusted net income over £50,270. If they earn between £100,000 and £125,140, they’re losing their own Personal Allowance — Marriage Allowance still works, but the saving is calculated differently.
You Can’t Claim If:
- Both of you earn above £12,570
- The higher earner pays more than basic rate tax (earnings above £50,270)
- You’re not married or in a civil partnership (cohabiting couples don’t qualify)
- You’re both earning below £12,570 (neither would benefit)
How to Apply
You can apply for Marriage Allowance in three ways:
Online (Fastest)
- Go to gov.uk/apply-marriage-allowance
- Sign in with your Government Gateway account (or create one)
- You’ll need both partners’ National Insurance numbers
- The lower earner applies — it takes about 5 minutes
By Phone
Call HMRC on 0300 200 3300. Have both National Insurance numbers and your tax codes to hand.
By Post
Download form 17 from GOV.UK and send it to HMRC. This is slower and not recommended for most couples.
The change usually takes effect within 4-6 weeks and applies from the start of the tax year (6 April).
Backdating Your Claim
This is where Marriage Allowance gets really valuable. You can backdate your claim by up to 4 tax years.
| Tax Year | You Can Claim |
|---|---|
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| Total backdated | £1,008 |
In some cases, you may be able to claim further back. HMRC has confirmed that couples can claim up to 4 years, which in the right circumstances means recovering over £1,000 in one go.
The money arrives as a lump sum payment or a tax code adjustment. If your partner paid too much tax, HMRC will refund the difference.
When Marriage Allowance Stops
Your Marriage Allowance ends automatically if any of these happen:
- Divorce or dissolution of the civil partnership
- Death of either partner
- Earnings change — if the lower earner starts earning above £12,570, or the higher earner’s income goes above £50,270 (basic rate band)
- You stop living together permanently (though you don’t need to notify HMRC just for temporary separation)
If your circumstances change, you should tell HMRC so they can adjust your tax codes. If you stop being eligible partway through a year, you keep the allowance for the portion of the year you were eligible.
Common Questions
Does Marriage Allowance reduce my partner’s Personal Allowance?
No. The lower earner gives away £1,260 of their unused allowance. The higher earner gets an extra £1,260 on top of their own Personal Allowance. Neither of you loses anything.
Can I claim if I’m self-employed?
Yes. Self-employed partners can still apply. The allowance affects your Self Assessment tax return — it reduces the tax you owe on your self-employed profits.
What if my partner pays higher rate tax?
You can still claim. The saving is always calculated at 20% (basic rate), even if your partner pays a mix of basic and higher rate tax. The transfer applies to the first £1,260 of taxable income.
Do we both need to be working?
No. One partner can have zero income. As long as one earns under £12,570 and the other earns between £12,571 and £50,270, you qualify.
Can we both transfer our allowances?
No. Only one partner can transfer their allowance to the other. You can’t do it both ways.
Is It Worth the Effort?
At £252 per year, Marriage Allowance is one of the highest-value, lowest-effort tax savings available. A 5-minute online application could save you over £1,000 if you backdate the full four years.
For couples where one works part-time and the other full-time, or where one is studying, between jobs, or on a career break — this is free money you’re entitled to. There’s no reason not to claim it.