Answers · UK 2025/26
What is the deadline to claim Marriage Allowance from HMRC?
You can claim Marriage Allowance going back up to 4 complete tax years plus the current year. In 2026/27 you can backdate to 2022/23. The maximum total backdated claim is worth around £1,260 in tax savings. Claims can be made online via gov.uk at any time — there is no annual deadline, but each year you wait, you lose the oldest year.
Full answer
**Marriage Allowance** allows one partner in a marriage or civil partnership to transfer **£1,260** of their unused Personal Allowance to the other — reducing the recipient's tax bill by up to **£252 per year**. **Eligibility:** - The transferring partner must have income below the Personal Allowance (£12,570) - The receiving partner must be a **basic-rate taxpayer** (income between £12,571 and £50,270) - Both must be UK taxpayers (or one an overseas national married to a UK taxpayer) - Does **not** apply if either partner is a Scottish higher-rate taxpayer **Backdating window (from 2026/27):** | Tax year | Can you claim? | Annual saving | |---|---|---| | 2022/23 | Yes — last year available | £252 | | 2023/24 | Yes | £252 | | 2024/25 | Yes | £252 | | 2025/26 | Yes | £252 | | 2026/27 | Current year | £252 | | **Total** | **Up to 5 years** | **Up to £1,260** | *Note: 2021/22 drops off the window from 6 April 2026.* **How to claim:** 1. The **lower-income partner** applies online at **gov.uk/apply-marriage-allowance** 2. You need both partners' National Insurance numbers and Government Gateway credentials 3. The claim takes effect via tax code adjustment (recipient's code increases by 1,260) 4. Backdated years are paid as a cheque or bank transfer refund **Automatic renewal:** Once claimed, Marriage Allowance renews automatically each year until you cancel — no need to reapply annually. **Termination:** Marriage Allowance ends automatically on divorce, dissolution, or death. In the year of death, the allowance may still be claimed for that year.
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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.