UK Marriage Allowance Calculator
Find out if you qualify for Marriage Allowance, which partner should transfer their allowance, and how much tax you can save — up to £252 per year. Covers 2025/26 and 2024/25.
The lower earner is usually the transferor (must earn ≤ £12,570).
The higher earner receives the transfer (must be a basic rate taxpayer).
Eligibility
Eligible
You qualify for Marriage Allowance
Annual Tax Saving
£252
Tax reduction for Partner B
Allowance Transferred
£1,260
From Partner A to Partner B
Partner A (Transferor)
Partner B (Recipient)
How to Apply
Apply online at gov.uk/apply-marriage-allowance. Partner A (the lower earner) must make the application. You can also backdate a claim for up to 4 previous tax years, potentially worth over £1,000 in total.
Marriage Allowance claims can be backdated four tax years. Each year has its own 4-year claim deadline (5 April of the year shown). Net benefit already accounts for any wasted allowance at the transferor.
| Tax year | Eligible? | Recipient saving | Transferor waste | Net benefit | Claim by |
|---|---|---|---|---|---|
| 2021-22 | Yes | £252 | — | £252 | 5 Apr 2026EXPIRED |
| 2022-23 | Yes | £252 | — | £252 | 5 Apr 2027 |
| 2023-24 | Yes | £252 | — | £252 | 5 Apr 2028 |
| 2024-25 | Yes | £252 | — | £252 | 5 Apr 2029 |
| 2025-26 | Yes | £252 | — | £252 | 5 Apr 2030 |
| Total claimable now (open years only) | £1,008 | ||||
The 2021/22 claim window closed on 5 April 2026. HMRC cannot accept retroactive elections for that year.
What Is Marriage Allowance?
Marriage Allowance is a UK tax relief available to married couples and civil partners. The lower earner can transfer £1,260 of their Personal Allowance to their partner. Because the recipient pays 20% tax on income in that band, the transfer reduces their tax bill by £252 per year. The transferor's allowance drops from £12,570 to £11,310, so this only makes sense when the transferor does not use their full allowance — i.e., their gross income is at or below £12,570.
You can also backdate a claim for up to 4 previous tax years, potentially receiving over £1,000 in total. Claims are made online by the lower earner through HMRC's Government Gateway.
Eligibility at a Glance
| Requirement | Detail |
|---|---|
| Relationship | Married or in a civil partnership |
| Transferor income | At or below the Personal Allowance (£12,570 in 2025/26) |
| Recipient income (England/Wales/NI) | Must be a basic rate taxpayer — earns ≤ £50,270 |
| Recipient income (Scotland) | Must not pay Scottish higher rate — earns ≤ ~£43,662 |
| Amount transferred | £1,260 (10% of Personal Allowance) |
Frequently asked questions
What is Marriage Allowance?
Marriage Allowance lets a spouse or civil partner transfer £1,260 of their Personal Allowance to the other partner, saving the recipient up to £252 in tax per year. The transferor's allowance falls from £12,570 to £11,310.
Who is eligible for Marriage Allowance?
You are eligible if you are married or in a civil partnership, one partner earns at or below £12,570 (the Personal Allowance), and the other partner pays income tax at the basic rate (earns no more than £50,270 in England/Wales/NI). Neither partner can be a higher or additional rate taxpayer in the recipient role.
How much can I save?
You can save up to £252 per tax year (20% × £1,260). If you backdate a claim for up to 4 previous tax years you could receive more than £1,000 in total refunds.
How do I apply?
The lower earner (transferor) applies online at gov.uk/apply-marriage-allowance using their Government Gateway account. HMRC adjusts both partners' tax codes once approved. You can backdate claims for up to 4 previous tax years.
Is Marriage Allowance available in Scotland?
Yes, but with tighter eligibility. The recipient must not be a Scottish higher rate taxpayer. The Higher rate (42%) starts at taxable income above £31,092, meaning the recipient's gross income must stay at or below roughly £43,662.
Can I backdate my claim?
Yes. You can backdate a Marriage Allowance claim for up to 4 previous tax years. Each year is worth up to £252, so a full backdated claim could be worth more than £1,000 in total tax refunds.
Sources
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