Answers · UK 2025/26

What happens to Marriage Allowance if I get divorced?

Marriage Allowance transfers automatically end when a marriage or civil partnership legally ends through divorce or dissolution, and you should notify HMRC promptly -- depending on when in the tax year the divorce is finalised, the allowance may still apply for part of that tax year, but HMRC needs to be told to correctly adjust both parties' tax codes and Personal Allowances going forward.

Last updated: 1 July 2026Last reviewed: 1 July 2026How we verify

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Marriage Allowance lets one spouse or civil partner transfer £1,260 of their unused Personal Allowance to the other, and this transfer is tied specifically to the marriage or civil partnership remaining legally in place, so divorce or dissolution has a direct effect on the arrangement. **Marriage Allowance ends when the marriage legally ends** Once a divorce or dissolution is legally finalised (the decree absolute / final order, not merely separation or starting divorce proceedings), the couple is no longer married or in a civil partnership for tax purposes, and the Marriage Allowance transfer should stop from that point -- simply separating and living apart, without a finalised legal divorce, does NOT automatically end Marriage Allowance eligibility, since the couple remains legally married until the decree absolute/final order. **You must tell HMRC** Marriage Allowance does not automatically cancel itself the moment a divorce is finalised -- both parties should notify HMRC of the change in circumstances so the transfer can be correctly stopped and both individuals' Personal Allowances and tax codes adjusted going forward; failing to notify HMRC promptly can lead to an incorrect tax position for one or both parties. **Partial year effects** Because a tax year runs from 6 April to 5 April, a divorce finalised partway through a tax year can create a partial-year Marriage Allowance position -- HMRC's specific rules determine how the allowance is apportioned or withdrawn for the remainder of that tax year once notified, so both parties' tax codes may need adjusting mid-year rather than only from the following 6 April. **Worked example** A couple has an active Marriage Allowance transfer, with the lower earner having transferred £1,260 of their Personal Allowance to the higher earner, saving the higher earner £252 a year in tax. Their divorce is finalised in October, partway through the tax year. Both should notify HMRC promptly; HMRC will then determine how the allowance applies for the remainder of that tax year and ensure the transfer does not continue automatically into the following tax year once they are legally divorced. **What if the receiving spouse does nothing** If HMRC is not told about the divorce, the Marriage Allowance transfer could continue incorrectly, potentially leading to one or both parties later discovering an underpayment or overpayment of tax needing correction retrospectively, which can be more complicated to unwind than reporting the change promptly. **Practical tip** As soon as a divorce or dissolution is legally finalised, both former spouses should separately notify HMRC (via their Personal Tax Account or by phone) of the change, rather than assuming the other party will do so or that the system updates itself automatically.