Most couples assume that once they’re married, their tax affairs stay entirely separate. In many cases that’s true. But there’s one relief that a surprisingly large number of married couples and civil partners are missing out on: the Marriage Allowance.
If one of you earns less than the personal allowance and the other is a basic rate taxpayer, you could cut your annual tax bill by up to £252. Better still, you can backdate a claim by up to four tax years, which could mean a one-off payment of over £1,000 landing in your bank account.
This guide explains exactly how it works, who qualifies, and how to claim.
Quick Answer
The Marriage Allowance lets the lower-earning spouse or civil partner transfer £1,260 of their unused personal allowance to their partner. This reduces the higher earner’s tax bill by up to £252 per year. You can claim online through HMRC and backdate up to four years.
What Is the Marriage Allowance?
The Marriage Allowance is a UK tax relief introduced in April 2015. It allows one partner in a marriage or civil partnership to transfer a fixed portion of their personal allowance to the other.
The personal allowance for 2025/26 is £12,570. You can transfer exactly £1,260 of it (10%) to your spouse or civil partner. Because the basic rate of income tax is 20%, this saves the recipient up to £252 in tax for the year.
It does not work the other way: the lower earner does not pay more tax as a result. Their personal allowance simply reduces from £12,570 to £11,310. If they earn nothing or a very small amount, this makes no practical difference to them.
Who Qualifies for the Marriage Allowance?
You can claim if all of the following apply:
- You are married or in a civil partnership (cohabiting couples do not qualify)
- The lower earner has an income below £12,570 for the tax year
- The higher earner pays income tax at the basic rate (income between £12,570 and £50,270 in 2025/26)
- Neither of you pays income tax at the higher or additional rate
The lower earner can still have some income and qualify. Part-time work, a small pension, or savings interest will not disqualify you, as long as total income stays under £12,570.
Who Does Not Qualify?
You cannot claim the Marriage Allowance if:
- Either partner pays tax at the higher rate (40%) or additional rate (45%)
- You are cohabiting but not married or in a civil partnership
- Both partners have income above the personal allowance
- You are separated under a formal agreement
If the higher earner’s income fluctuates, it is worth checking each year whether you still qualify.
How Much Can You Save?
The saving is straightforward:
| Tax year | Transfer amount | Annual saving |
|---|---|---|
| 2021/22 | £1,260 | £252 |
| 2022/23 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
If you backdate four full years plus the current year, the total saving is up to £1,260.
The repayment for earlier years is paid as a lump sum. The current year’s saving is applied by adjusting your partner’s tax code.
How to Claim the Marriage Allowance
The lower-earning partner makes the application. You cannot apply as the recipient.
The simplest route is to claim online via the HMRC website. You will need your National Insurance number and date of birth. HMRC will then adjust your partner’s tax code to reflect the transfer.
If you or your partner are not online, you can also apply by calling HMRC or by including it in a Self Assessment tax return.
Once set up, the Marriage Allowance renews automatically each year unless your circumstances change.
Backdating Your Claim
You can backdate a claim to 5 April 2021 (the start of the 2021/22 tax year), which covers four full years plus the current year. HMRC will pay any overpaid tax as a refund directly to the person who made the transfer (the lower earner), usually within a few weeks.
The claim must be made within four years of the end of the relevant tax year, so do not delay.
What Happens If Circumstances Change?
If your income changes and you no longer qualify, you should cancel the arrangement. This can be done online through your personal tax account.
Common situations to watch out for:
- The lower earner takes on more work and their income rises above £12,570
- The higher earner gets a pay rise into the higher rate band
- You separate or divorce
- One partner dies (special rules apply, and the relief may still be claimed for the tax year of death)
If you forget to cancel and receive an allowance you were not entitled to, HMRC will recover it through an adjusted tax code the following year.
Marriage Allowance After a Partner Dies
If your spouse or civil partner has died, you may still be able to claim the Marriage Allowance for the tax year in which they died, provided the qualifying conditions were met. The surviving partner can make a retrospective claim.
This is often overlooked and worth checking with a tax specialist if you are in this situation.
Frequently Asked Questions
Can I claim the Marriage Allowance if I’m retired? Yes. As long as the lower earner’s total income (including pension, savings interest, or part-time work) is under £12,570, and the higher earner pays basic rate tax only, you can still qualify.
Does the Marriage Allowance affect Child Benefit or tax credits? No. The Marriage Allowance changes your tax code, not your income. It has no direct impact on Child Benefit or tax credit entitlements.
What if my partner files a Self Assessment return? The Marriage Allowance can still be claimed. Either include it in the Self Assessment return, or apply separately through HMRC’s online service. HMRC will reconcile the adjustment when the return is filed.
Can unmarried couples claim the Marriage Allowance? No. The relief is only available to married couples and civil partners. Cohabiting couples, regardless of how long they have lived together, do not qualify.
Can both partners transfer their allowance to each other? No. Only one partner can transfer to the other, and only the lower earner can initiate the transfer.
What if we got married partway through the tax year? You can claim the Marriage Allowance for the full tax year in which you married, even if the wedding was in March. HMRC applies the full annual saving regardless of which month you married.
Ready to Check If You’re Owed a Refund?
Sat Bhatti is an ACCA and ATT qualified tax specialist and HMRC Registered Agent with over 25 years’ personal tax experience. If you are not sure whether you qualify for the Marriage Allowance, or you think you may be owed a backdated refund, Kent Tax Specialists can review your position and make the claim on your behalf.
We work with individuals across Gravesend, Dartford, Medway, Maidstone, Sevenoaks, Tonbridge, Tunbridge Wells, Canterbury and the wider Kent area. Get in touch today for straightforward advice and a fixed-fee quote.
Also see: Personal Tax in Gravesend | Personal Tax in Dartford | Personal Tax Services
