Last updated: October 2026 · General tax information, not personal tax advice. Check GOV.UK for your own situation.
If you’re married or in a civil partnership and one of you earns less than the Personal Allowance, Marriage Allowance could cut your household’s tax bill by up to £252 a year. It’s free to claim, takes about 10 minutes online, and you may be able to backdate it for several years too. Yet lots of eligible couples never claim it.
In this guide I’ll walk you through exactly what Marriage Allowance is, who qualifies, how much it’s worth, how to backdate it, and how to apply, step by step.
To plan the next step, try my Child Benefit tax calculator.
What is Marriage Allowance?
Most people can earn £12,570 a year before paying Income Tax. That’s the Personal Allowance. If one partner doesn’t use all of theirs, Marriage Allowance lets them transfer £1,260 of it to their husband, wife or civil partner.
The partner who receives it then pays less tax: up to £252 a year (20% of £1,260). It’s not a cash payment of £1,260. It’s a tax saving of up to £252.
Who qualifies for Marriage Allowance?
According to GOV.UK, you can usually claim if all of these apply:
- You’re married or in a civil partnership. Living together isn’t enough.
- The lower earner doesn’t pay Income Tax, or earns less than their Personal Allowance (usually £12,570).
- The higher earner pays tax at the basic rate, usually earning between £12,571 and £50,270 (or usually £12,571 to £43,662 in Scotland, where the starter, basic and intermediate rates can qualify).
You can’t get Marriage Allowance and Married Couple’s Allowance in the same year. Married Couple’s Allowance is a different relief for couples where one partner was born before 6 April 1935.
Common situations where couples qualify
- One partner is a stay-at-home parent or carer
- One partner works part-time and earns under £12,570
- One partner is on maternity leave and their income for the year drops below £12,570
- One partner is a student or not working
- One partner is retired with a small income
- One partner has a small side hustle and little other income
Maternity leave is a big one. If your income for the tax year ends up under £12,570, you could qualify for that year. My maternity pay budgeting guide covers the rest of your money during leave.
How much is Marriage Allowance worth?
| Amount | |
|---|---|
| Personal Allowance transferred | £1,260 |
| Tax saved by the receiving partner each year | up to £252 |
| Possible total if you also backdate 4 eligible years | up to about £1,260 (this year plus 4 backdated years at up to £252 each) |
That last figure is a maximum. It only applies if you were eligible in every one of those years. Try my Marriage Allowance calculator to see what you could get.
Marriage Allowance examples
Here are three made-up couples to show how the rules work:
- Priya and Tom: Priya stays at home with their toddler and has no income. Tom earns £34,000. Priya can transfer £1,260 to Tom, and Tom pays up to £252 less tax this year. They qualify.
- Sam and Alex: Sam works part-time and earns £9,500. Alex earns £58,000, so Alex is a higher-rate taxpayer. They don’t qualify, because the receiving partner must be a basic-rate taxpayer.
- Jo and Chris: Jo was on maternity leave and earned £11,000 in the 2024/25 tax year, but is now back at work full-time. Chris earns £30,000. They may be able to backdate a claim for 2024/25, even though Jo earns more now.
Not sure which group you’re in? The Marriage Allowance calculator checks it for you.
Can you backdate Marriage Allowance?
Yes. GOV.UK says you can backdate a claim to 6 April 2022 (the 2022/23 tax year), for any years you were eligible. Each April, the earliest year you can claim moves forward by one year, so it’s worth claiming sooner rather than later.
Backdated amounts are usually paid to the receiving partner as a lump sum, by cheque or bank transfer. And if you were eligible in past years but your circumstances have changed now (for example, you’ve both gone back to full-time work), you may still be able to claim for those past years.
How to apply for Marriage Allowance (step by step)
- Check you both qualify using the rules above.
- The lower earner applies. It’s the person giving away part of their allowance who makes the claim.
- Go to GOV.UK and search “Apply for Marriage Allowance”. It’s free.
- Have these ready: both your National Insurance numbers, and proof of ID such as a payslip, P60 or passport details, to sign in.
- Choose to backdate if you were eligible in earlier years.
- Done. HMRC usually adjusts the higher earner’s tax code, so they pay a bit less tax each month. If they’re self-employed, it’s applied through Self Assessment.
Once it’s set up, Marriage Allowance renews automatically each year until one of you cancels it or you’re no longer eligible.
Watch out for scams and claim companies
Marriage Allowance is free to claim directly from HMRC. Some companies offer to claim it for you and take a big cut of your refund. You don’t need them. And be careful of texts or emails claiming to be from HMRC asking you to click a link for your refund. HMRC won’t contact you like that. Go directly to GOV.UK.
When to cancel or review Marriage Allowance
Tell HMRC, or cancel the transfer, if:
- The lower earner’s income goes above £12,570, for example after going back to work
- The higher earner starts paying higher-rate tax
- You divorce, separate or end your civil partnership
- Your partner dies. Contact HMRC, as different rules apply.
If the lower earner’s income rises above the Personal Allowance and you don’t cancel, they could end up owing tax because their own allowance is now smaller.
Marriage Allowance mistakes to avoid
- Assuming you don’t qualify without checking, especially after maternity leave or a career break.
- The wrong partner applying. It’s the lower earner who applies.
- Forgetting to backdate the years you were eligible.
- Paying a claims company for something that’s free.
- Not cancelling when the lower earner’s income rises.
Marriage Allowance UK: FAQs
How much is Marriage Allowance in 2026/27?
You can transfer £1,260 of your Personal Allowance, which reduces your partner’s tax by up to £252 for the year.
Can unmarried couples claim Marriage Allowance?
No. You must be married or in a civil partnership.
How far back can I claim Marriage Allowance?
GOV.UK currently says you can backdate to 6 April 2022 for any years you were eligible. This moves forward each April.
Who applies for Marriage Allowance?
The lower earner, the partner transferring part of their Personal Allowance.
Does my partner get the money as cash?
For the current year, they usually pay less tax through a new tax code. Backdated years are usually paid as a lump sum.
Does Marriage Allowance affect benefits?
It can interact with some benefits and tax credits. If you get means-tested benefits, check with the benefit office or an adviser.
Marriage Allowance UK: summary
- Transfer £1,260 of Personal Allowance to your spouse or civil partner.
- It cuts their tax by up to £252 a year.
- The lower earner must earn under £12,570; the higher earner must pay a qualifying tax rate (including the Scottish starter, basic or intermediate rates).
- Backdate to 6 April 2022 for eligible years.
- Apply free on GOV.UK. Never pay a claims company.
Did you know about Marriage Allowance before reading this? Tell me in the comments if you’re going to claim.
Sources
- GOV.UK: Marriage Allowance (checked 9 October 2026)
- GOV.UK: Apply for Marriage Allowance
I’m not a tax adviser; this is general information. Check GOV.UK or speak to HMRC about your situation. See my financial disclaimer.
Related guides and tools
- Check National Insurance gaps
- Child Benefit tax calculator
- Salary sacrifice pension calculator
- ISAs explained
- Pension contributions and adjusted net income
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About the author: Dr Kalpana Govindaraasan is a UK mum, former science teacher and PhD scientist. MoneySavvyUK shares practical household money ideas and general information, with official sources linked so you can check the rules for yourself.