Tax Guide · 2025/26

Marriage Allowance UK: Save Up to £252 in Tax

Marriage Allowance lets a non-taxpayer transfer 10% of their unused personal allowance (£1,260) to their basic-rate spouse, saving the couple up to £252 per yearin income tax. You can also backdate up to 4 years — potentially worth around £1,260 in retrospective refunds. Yet HMRC estimates 2 million eligible couples don't claim it.

Last updated: 6 April 2025Last reviewed: 6 April 2025How we verify

How Marriage Allowance Works

The standard UK Personal Allowance is £12,570 — the amount of income you can earn tax-free. Marriage Allowance lets the lower-earning spouse transfer £1,260 of their unused allowance to their partner.

For the receiving partner: their personal allowance increases from £12,570 to £13,830, meaning they pay 20% × £1,260 = £252 less income tax per year.

For the giving partner: their personal allowance reduces from £12,570 to £11,310 — but if they earn less than £11,310 anyway, this costs them nothing.

Eligibility — Who Can Claim?

All of the following must apply:

You and your partner are married or in a civil partnership (cohabiting doesn't qualify)
Both partners are UK residents for tax
The lower-earning partner has annual income below £12,570 (or only just above — useful planning point)
The higher-earning partner is a BASIC RATE taxpayer:
- England/Wales/NI: income £12,571–£50,270
- Scotland: income up to £43,662 (Intermediate rate ceiling)
Neither partner was born before 6 April 1935 (in which case Married Couple\'s Allowance is more generous)

Worked Examples

✓ Example 1: Classic case

Sarah (stay-at-home parent, £0 income) and James (£30,000 employee). Sarah transfers £1,260 of her unused allowance to James. James saves £252/year. Backdated 4 years = roughly £1,260 refund.

✓ Example 2: Part-time / freelance

Tom (part-time, £8,000 income) and Priya (£45,000 employee). Tom uses only £8,000 of his £12,570 allowance, so has £4,570 unused. He can still only transfer the fixed £1,260, saving Priya £252/year.

✗ Example 3: Not eligible

Anna (£55,000) and Mark (£0 income). Anna is a higher-rate taxpayer (above £50,270), so they cannot claim Marriage Allowance. They would need Anna to drop into basic rate (e.g. via pension contributions) to qualify.

How to Apply

Go to gov.uk/marriage-allowance
The lower-earning partner applies (the one giving away allowance)
Sign in with Government Gateway (or create an account if needed)
Provide both partners\' NI numbers and dates of marriage
Tick the years you want to backdate (up to 4)
Submit — application is usually processed in 2 weeks

After approval, HMRC adjusts both partners\' tax codes:

Recipient: tax code suffixed with M (e.g. 1383M)
Giver: tax code suffixed with N (e.g. 1131N)

Avoid the Scam Companies

Marriage Allowance is 100% free to claim directly via gov.uk.Numerous “refund companies” advertise to handle claims for a 30–50% fee — sometimes locking you into long contracts. These services provide zero added value and shouldn\'t be used.

If you receive cold calls or letters offering “HMRC marriage tax rebate services”, treat them with suspicion. The official process takes 10 minutes online with no third-party involvement.

When to Cancel

You should cancel Marriage Allowance if:

You divorce or end your civil partnership
Either spouse becomes a higher-rate taxpayer
The giving partner\'s income rises above £12,570 + £1,260 (£13,830) — they\'d start losing money

Either partner can cancel via gov.uk or by calling HMRC. The change usually takes effect from the start of the next tax year (6 April).

FAQs

How much is Marriage Allowance worth?

In 2025/26, transferring £1,260 of personal allowance saves the recipient up to £252 in tax (20% × £1,260). You can also backdate claims for up to 4 previous tax years, totalling up to ~£1,260 in tax refunds if you've been eligible all along.

Who is eligible for Marriage Allowance?

You and your partner must be married or in a civil partnership, both UK residents, and: (1) the lower-earning partner has income BELOW the £12,570 personal allowance; (2) the higher-earning partner is a BASIC rate taxpayer (income £12,571–£50,270 in England/Wales/NI, or up to £43,662 in Scotland). Higher or additional rate taxpayers cannot benefit.

How do I apply for Marriage Allowance?

Apply online at gov.uk/marriage-allowance using your Government Gateway account. You'll need both partners' details and National Insurance numbers. Once approved, HMRC adjusts the tax code automatically (M for recipient, N for giver). Applications take effect from the next tax year onward and can be backdated.

Can I backdate Marriage Allowance claims?

Yes, you can backdate up to 4 previous tax years if you were eligible. As of 2025/26, you can claim back to 2021/22. Each year's claim is processed separately. HMRC pays refunds via cheque or bank transfer for past years, while current and future years are adjusted through tax codes.

Does Marriage Allowance affect benefits or universal credit?

Generally no — Marriage Allowance only changes your tax code and tax liability, not your gross income or benefit entitlement. The £252 saving is post-tax and doesn't affect Universal Credit, tax credits or other means-tested benefits.

Can I claim if my spouse died?

Yes, you can claim for years before your spouse died, even if they've since passed away. Contact HMRC directly (0300 200 3300) rather than applying online for historical claims involving deceased partners.

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About the author

Emma Clarke

UK Tax Writer

Emma Clarke has been writing about UK personal tax since 2018, with a particular focus on Self Assessment, PAYE coding and the practical mechanics of how HMRC actually applies the rules to ordinary salaries. Her work concentrates on translating the dense language of HMRC manuals and Finance Act schedules into worked examples that show, pound by pound, how income tax and National Insurance reduce a gross salary to the figure that lands in a UK bank account. Emma covers the full PAYE lifecycle: tax codes (1257L, BR, K codes, emergency codes), the Marriage Allowance, the High Income Child Benefit Charge, salary sacrifice arrangements and their effect on pensionable pay, the Apprenticeship Levy, and the differences between the rUK and Scottish income-tax regimes. She is particularly interested in the edge cases that catch PAYE employees out — the £100,000 personal-allowance taper, the 60% effective marginal rate it creates, and the interaction between student-loan plans and pension contributions. Every figure in Emma's articles is verified against the current HMRC rates pages and worked through a Self Assessment calculation by hand before publication. She writes to CalcHub's editorial standards: primary-source citations, plain English, no promotional language, and clear "this is general information, not financial advice" disclaimers where appropriate.

Personal-finance writer since 2018
UK tax specialism — PAYE, Self Assessment, National Insurance
Writes to CalcHub editorial standards (primary-source citation, annual review)

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Disclaimer: Marriage Allowance interacts with other tax positions. If you have complex circumstances (high earner spouse, allowance taper, Scottish bands), consider professional advice. Always claim directly via gov.uk — never through a paid third party.