Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner, reducing their tax bill by up to £252 per year. It is one of the simplest tax reliefs available, yet millions of eligible couples do not claim it.
How It Works
The lower earner in a married couple or civil partnership can transfer 10% of their Personal Allowance (£1,260 in 2025/26) to the higher earner. The person transferring the allowance does not need to be earning nothing — they simply need to have income below the Personal Allowance of £12,570.
After the transfer:
- Lower earner’s Personal Allowance drops from £12,570 to £11,310
- Higher earner’s Personal Allowance rises from £12,570 to £13,830
- The higher earner saves 20% of £1,260 = £252 per year
Who Can Claim?
Both of these conditions must be met:
- You are married or in a civil partnership — cohabiting couples are not eligible
- The lower earner has income of £12,570 or less (they are not using their full Personal Allowance)
- The higher earner is a Basic Rate taxpayer — they must not pay tax at 40% or above
If the higher earner pays Higher Rate or Additional Rate tax, Marriage Allowance does not apply. However, the Married Couple’s Allowance may be available instead if either partner was born before 6 April 1935.
How to Apply
You can apply online through GOV.UK. The lower earner makes the application, and HMRC adjusts the higher earner’s tax code automatically. The change usually takes effect within a few weeks and stays in place until you cancel it or your circumstances change.
Backdating Your Claim
If you were eligible in previous years but did not claim, you can backdate your claim by up to four tax years. This means in 2025/26 you could potentially reclaim Marriage Allowance going back to 2021/22, recovering up to around £1,000 in total.
Common Mistakes
- Not claiming at all: HMRC estimates that over 2 million eligible couples miss out every year
- Claiming when the higher earner is a Higher Rate taxpayer: The claim will be rejected — check your tax band first
- Forgetting to cancel: If your circumstances change (e.g., the lower earner starts working and exceeds £12,570), you should cancel the transfer to avoid complications
When Marriage Allowance Does Not Help
Marriage Allowance provides no benefit if:
- Both partners earn more than £12,570
- The higher earner already pays 40% or 45% tax
- One partner is a non-UK taxpayer
In these situations, maximising pension contributions or other reliefs may be a better strategy.