Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner, cutting their tax by up to £252 a tax year. As of October 2026, GOV.UK says it works when the lower earner's income is below their Personal Allowance (usually £12,570) and the higher earner pays basic rate tax, and you can backdate a claim to 6 April 2022.
It's one of the simplest tax breaks in the UK, and one of the most ignored. Everything below comes from GOV.UK's Marriage Allowance guide.
Who can claim
You can benefit if all of these apply:
- You're married or in a civil partnership.
- You don't pay Income Tax, or your income is below your Personal Allowance (usually £12,570).
- Your partner pays Income Tax at the basic rate, which usually means income between £12,571 and £50,270 before Marriage Allowance.
In Scotland, your partner must pay the starter, basic or intermediate rate, which usually means income between £12,571 and £43,662. Living together without being married or in a civil partnership doesn't qualify.
It won't affect your claim if either of you gets a pension or lives abroad, as long as you get a Personal Allowance. If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more, and you can't have both.
How the saving works, with GOV.UK's example
| Before | After claiming | |
|---|---|---|
| Your income | £11,500 | £11,500 |
| Your Personal Allowance | £12,570 | £11,310 |
| Your taxable income | £0 | £190 |
| Your partner's taxable income | £7,430 | £6,170 |
| Taxable income as a couple | £7,430 | £6,360 |
| Saving as a couple | £214 |
Notice that the lower earner can end up paying a little tax. That's fine: the point is that you pay less as a couple. The maximum reduction for the partner is £252 a year.
Backdating
You can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. The amount depends on the Personal Allowance rate for each year you backdate. If your partner has died since 5 April 2022 you can still claim, by phoning the Income Tax helpline.
How to apply
- The lower earner usually applies online. If you both only have wages, the person who earns less makes the claim.
- If either of you has other income, such as dividends or savings, you may need to work out who should claim, or call the Income Tax helpline.
- If you're in Self Assessment, the person transferring the allowance fills in the Marriage Allowance section of their return. The person receiving it leaves that section blank.
- If you both file returns, the transferring partner should file at least 3 days before the receiving partner.
If the claim succeeds, the change is backdated to 6 April of the current tax year. HMRC then either changes your partner's tax code, which can take up to 2 months, or applies it when they send their Self Assessment return. Not sure if you file? Our guide to whether you need a Self Assessment helps.
What happens to your tax codes
You'll both get new tax codes. The receiver's code ends in M and the transferrer's ends in N. If you're in Self Assessment and your code already ends in N or M, you don't need to fill in the Marriage Allowance section, because the allowance transfers every year automatically. Our tax code 1257L guide explains how the standard code is built, and the Personal Allowance guide covers the allowance itself.
Mistakes that cost couples the allowance
- Assuming it's for any couple: it isn't, if the higher earner pays tax above the basic rate (or above the intermediate rate in Scotland).
- Letting the wrong partner apply: with only wages, the person who earns less makes the claim.
- Forgetting to backdate: years back to 6 April 2022 can be claimed if you were eligible.
- Thinking a blank Self Assessment section cancels it: it doesn't, you must cancel online or by phone.
Marriage Allowance or Married Couple's Allowance?
They sound alike but they're different. Married Couple's Allowance is for couples where one of you was born before 6 April 1935, and GOV.UK says it could cut the tax bill by between £436 and £1,127 a year for 2025 to 2026. You must normally live together, although illness, residential care, working away, an armed forces posting, prison or study don't stop a claim. If you were both born on or after 6 April 1935, Marriage Allowance is the one to look at. You can't have both at once.
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When you must cancel
- Your relationship ends through divorce, dissolution or legal separation.
- Your income changes and you're no longer eligible.
- You no longer want to claim.
If the relationship has ended, either of you can cancel, and the change may be backdated to 6 April. For any other reason, the person who claimed must cancel, and the allowance runs to the end of the tax year (5 April). Leaving the Self Assessment section blank doesn't cancel it: you must cancel online or by phone.
If your partner dies
If you'd transferred allowance to your partner, their estate keeps the higher allowance and yours goes back to normal. GOV.UK's example: income £8,000, you'd transferred £1,260, so your allowance was £11,310 and theirs £13,830; after their death their estate keeps £13,830 and you go back to £12,570. If they'd transferred to you, you keep the higher allowance until 5 April.
The verdict
If one of you earns under about £12,570 and the other is a basic rate taxpayer, claim it today and backdate it to 6 April 2022. It takes minutes online, carries on every year until you cancel, and the only real admin is remembering to cancel if your income or relationship changes.
Frequently asked questions
How much is Marriage Allowance worth?
As of October 2026 it moves £1,260 of Personal Allowance to your partner and cuts their tax by up to £252 a tax year.
Can we claim if we live together but aren't married?
No. You must be married or in a civil partnership.
How far back can I claim Marriage Allowance?
You can backdate to 6 April 2022, the 2022 to 2023 tax year, for any years you were eligible.
Do I need to reapply every year?
No. The allowance transfers automatically every year until you cancel it.
