Answers · UK 2025/26
Can I backdate a Marriage Allowance claim for 4 years in the UK?
Yes. You can backdate a Marriage Allowance claim for up to four tax years. If eligible since 2022/23, a claim made in 2026/27 could recover up to £1,008 in total. The lower-earning partner must have income below the Personal Allowance in each backdated year.
Full answer
Marriage Allowance lets the lower-earning spouse or civil partner transfer £1,260 of their Personal Allowance to their partner, saving up to £252 in income tax per year (2026/27 figure: 20% x £1,260). Backdating rules: - You can claim backdated Marriage Allowance for any tax year back to 2022/23 (four complete years behind 2026/27, based on the general four-year rule for tax claims). - Each backdated year is assessed on the eligibility rules and allowance values that applied in that year. - Both partners must have been married or in a civil partnership throughout each year claimed. - The lower earner must have had income below the Personal Allowance in each year (the PA was £12,570 for all years from 2021/22 onwards). - The higher earner must have been a basic rate taxpayer (i.e., not earning above £50,270) in each claimed year. Potential backdated refund: - 2022/23: £252 - 2023/24: £252 - 2024/25: £252 - 2025/26: £252 - Total: £1,008 (plus the current year going forward) How to claim: - Apply online via the HMRC website, or by telephone. - The lower-earning partner initiates the claim. - HMRC will adjust the higher earner's tax code to give the allowance going forward, and will typically issue a refund cheque or bank transfer for backdated years. - If the higher earner is in Self Assessment, the adjustment will appear on their tax return. If one partner has died, the surviving partner can still claim backdated Marriage Allowance for the years when both were alive and eligible.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.