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Marriage Tax Allowance

Married or in a civil partnership? You could be owed up to Ā£1,260.

#At a Glance
Difficulty ā­ Easy
Time to DIY 15 minutes
Payout Ā£252/year (up to Ā£1,260 backdated)
Time Limit 4 years backdating
Escalation HMRC

#What Is It?

Marriage Allowance lets you transfer Ā£1,260 of your Personal Allowance to your spouse or civil partner if:

  • You earn less than Ā£12,570 (the Personal Allowance), AND
  • Your partner pays tax at the basic rate (earns Ā£12,571ā€“Ā£50,270)

This reduces their tax bill by up to Ā£252 per year.

#Am I Eligible?

#āœ… You can claim if:

  • You're married or in a civil partnership
  • One partner earns under Ā£12,570 (or only has savings income)
  • The other partner is a basic rate taxpayer (Ā£12,571ā€“Ā£50,270)

#āœ… The lower earner might include:

  • Stay-at-home parents
  • Part-time workers
  • Retired people with small pensions
  • People on certain benefits
  • Students

#āŒ You can't claim if:

  • Both partners are higher/additional rate taxpayers
  • Both partners earn under the Personal Allowance
  • You're not married or in a civil partnership (cohabiting doesn't count)
  • Either partner was born before 6 April 1935 (different scheme applies)

#How Much Is It Worth?

Tax Year Annual Benefit Backdated (4 years)
2024/25 Ā£252 -
2023/24 Ā£252 Ā£252
2022/23 Ā£252 Ā£504
2021/22 Ā£252 Ā£756
2020/21 Ā£250 Ā£1,006
Total - Up to Ā£1,260

#How to Apply

#Online (Quickest)

  1. Go to Apply for Marriage Allowance
  2. Check eligibility
  3. Apply using Government Gateway
  4. HMRC adjusts tax codes automatically

#By Phone

Call HMRC on 0300 200 3300

#By Post

Download form and send to HMRC

The lower earner applies ā€“ they're transferring their allowance to their partner.

#Step-by-Step Process

#Step 1: Check Eligibility

  • Is one partner earning under Ā£12,570?
  • Is the other a basic rate taxpayer?
  • Are you married or civil partners?

#Step 2: Apply Online

#Step 3: Backdate Your Claim

  • Tick the box to backdate when applying
  • HMRC will calculate and send a refund cheque
  • Future years are automatic via tax code change

#Step 4: Keep It Updated

  • Once registered, it continues automatically each year
  • Cancel if circumstances change (e.g., higher earner's income changes)

#Special Situations

#One Partner Has Died

If your spouse has died and you were eligible, you can still claim Marriage Allowance for the tax year of death and any previous years.

#Partner on Self-Assessment

The higher earner will receive their benefit through their Self-Assessment return rather than a tax code change.

#Both Partners Have Fluctuating Income

You can claim for specific years where you were eligible, even if not eligible every year.

#Common Questions

Q: We're not married but live together ā€“ can we claim?

No. Marriage Allowance is only for married couples and civil partners.

Q: I have savings income but no earnings ā€“ can I transfer?

Yes, if your total income is under Ā£12,570. Savings count.

Q: My partner earns Ā£55,000 ā€“ can we claim?

No. The higher earner must be a basic rate taxpayer (under Ā£50,270).

Q: Does it affect benefits?

Generally no. The tax reduction doesn't count as income for benefit purposes.

Q: I forgot to claim for previous years ā€“ can I still get it?

Yes. You can backdate up to 4 tax years. Apply now and select backdating.

#What If HMRC Refuses?

If HMRC says you're not eligible but you believe you are:

  1. Check the specific reason for refusal
  2. Call HMRC to discuss
  3. Request a formal review if you disagree
  4. Appeal to the tax tribunal if needed (rare for this simple claim)