Marriage Allowance lets one partner in a married couple or civil partnership transfer £1,260 of their unused Personal Allowance to the other. The higher-earning partner’s allowance rises from £12,570 to £13,830, saving them up to £252 in income tax for the 2025/26 tax year. It is easy to claim, free to do so, and backdatable — but only valuable in specific circumstances.
Eligibility Criteria
You can claim Marriage Allowance if all of the following apply:
- You are married or in a civil partnership (cohabiting couples do not qualify)
- One partner’s income is below the Personal Allowance of £12,570 (or they have no income)
- The other partner pays income tax at the basic rate (income between £12,571 and £50,270)
- Neither partner is in Scotland paying Scottish income tax (a separate but equivalent Scottish Marriage Allowance applies)
The low-earning partner makes the transfer. They must not use their full Personal Allowance — for example, if they earn £10,000, they have £2,570 of unused allowance, well above the £1,260 transferable.
The Saving: £252 Per Year
The higher-earning partner’s Personal Allowance rises by £1,260. At the basic rate of 20%, that saves:
£1,260 × 20% = £252
Over five years (the maximum backdating period), the potential saving is £1,244 (the exact amount varies slightly as the transfer amount has changed over the years).
| 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 |
How to Claim
The low-earning partner (the one transferring allowance) makes the claim via:
- GOV.UK online: the quickest route, processed in days
- HMRC helpline: if you do not have an online account
- Self Assessment: if the transferring partner already completes a tax return
Once applied, HMRC updates the higher earner’s tax code (e.g., from 1257L to 1383M) and deductions reduce automatically through PAYE. The transferring partner receives a reduced code (e.g., N1257L — the N indicates they have transferred their allowance).
Backdating: Up to Four Prior Tax Years
You can backdate your claim to include the four most recent tax years, provided you were eligible in each. HMRC pays backdated amounts as a lump sum cheque or bank transfer, not through the tax code.
For 2025/26, you can potentially backdate to 2021/22. If you have been married and eligible throughout, that is up to around £1,000 in backdated relief you may not have claimed.
Action: Check whether you have been eligible in prior years before limiting your claim to the current year only.
When NOT to Claim Marriage Allowance
1. The higher earner pays higher rate tax
If the higher earner pays 40% income tax (income above £50,270), they are not eligible for Marriage Allowance. The scheme only applies to basic rate taxpayers. However, if the higher earner’s income is only slightly above £50,270, pension contributions that bring their taxable income below the threshold might restore eligibility — worth modelling.
2. The lower earner uses their full Personal Allowance
If the lower earner has income of £12,570 or more, they have no unused allowance to transfer. This might happen if they have employment income, self-employment income, rental income, savings interest, or pension income all adding up to the full Personal Allowance.
3. The lower earner is a higher or additional rate taxpayer
If both partners pay higher rate tax, Marriage Allowance is not relevant.
4. You are registered for Self Assessment with complex affairs
The Marriage Allowance is straightforward — but if the lower earner’s income fluctuates year to year (e.g., self-employed), they need to ensure they remain under £12,570 in each claimed year. If they inadvertently earn above this threshold in a year where they transferred allowance, an underpayment arises.
Scottish Marriage Allowance
Scottish taxpayers can claim the Scottish equivalent — the transfer amount (£1,260) and process are the same, but the saving is slightly different because Scotland’s income tax bands and rates differ. The lower earner must also be resident in Scotland. Claims are made through the same HMRC process.
Practical Example
Situation: Sarah earns £9,000 per year from part-time work. Her husband Tom earns £38,000.
- Sarah has £3,570 of unused Personal Allowance (£12,570 - £9,000)
- She can transfer £1,260 to Tom
- Tom’s allowance rises from £12,570 to £13,830
- Tom’s income tax falls by £252 per year
If they have never claimed and were married since 2021, backdating provides approximately £1,008 (4 years × £252) as a lump sum.
Situation where it does not apply: James earns £14,000 from consultancy. His wife Emma earns £60,000. James has some unused allowance, but Emma pays higher rate tax — so they are ineligible.
The Bottom Line
Marriage Allowance is free, takes minutes to apply for, and can be backdated. If you are married or in a civil partnership and one partner earns below £12,570 while the other is a basic rate taxpayer, there is almost no reason not to claim. Use our income tax calculator to check the impact of the increased Personal Allowance on the higher earner’s tax bill.