Answers · UK 2025/26
Can a self-employed person claim Marriage Allowance in the UK?
Yes -- self-employed people can claim Marriage Allowance. The lower-earning partner (including someone self-employed) can transfer £1,260 of their personal allowance to their spouse or civil partner. The recipient must be a basic-rate taxpayer. Claim via HMRC online.
Full answer
Marriage Allowance allows a non-taxpayer or basic-rate taxpayer to transfer £1,260 of their personal allowance to their spouse or civil partner, saving the couple up to £252 per year. Eligibility -- both conditions must be met: 1. The transferring partner must not be liable to income tax above the basic rate in the current year (their income, including self-employment profit, must be below the higher-rate threshold of £50,270). 2. The receiving partner must be a basic-rate taxpayer (income between £12,570 and £50,270). Self-employed person as the transferor: - If your self-employment profit plus any other income is below £12,570 (the personal allowance), you have unused allowance to transfer. - Even if your self-employment profit is £15,000 (above the PA but below the basic-rate ceiling), you are still a basic-rate taxpayer. However, you cannot transfer allowance because it is already fully used by your income in this case. - The most common scenario: self-employed spouse with low profits (or a loss year) transfers £1,260 to their employed partner. Self-employed person as the receiver: - A self-employed higher-earner cannot receive Marriage Allowance (must be basic-rate only). - A self-employed basic-rate taxpayer can receive the allowance -- their personal allowance becomes £13,830, reducing the tax on their profit by £252. How to claim: - The transferring partner applies online at GOV.UK (gov.uk/apply-marriage-allowance). - HMRC will adjust both partners' tax codes. - For self-employed people, the adjustment shows in the Self Assessment calculation. - Claims can be backdated up to 4 years.
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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.