How It Works
Marriage Allowance lets the lower earner transfer £1,260 (10% of the Personal Allowance) to their spouse or civil partner. The higher earner's tax bill is then reduced by 20% of £1,260 = £252 per year.
The lower earner's Personal Allowance drops from £12,570 to £11,310. Since they earn less than £12,570, this has no effect on their tax. The higher earner's tax code changes (e.g. from 1257L to 1382L), and the saving happens automatically through PAYE.
Are You Eligible?
All three must be true:
- 1You are married or in a civil partnership. (Living together without marriage doesn't count.)
- 2One of you earns less than £12,570 (the Personal Allowance). This is the person who transfers their allowance.
- 3The other earns between £12,571 and £50,270 (Basic Rate taxpayer). If they earn more, they pay Higher Rate tax and Marriage Allowance doesn't apply.
Common scenario: One partner is a full-time parent, a student, works part-time, or earns below the tax threshold. The other works full-time and earns £20k–£50k. This is the classic Marriage Allowance case.
Worked Example
Partner A earns £8,000 a year (part-time). She uses £8,000 of her £12,570 Personal Allowance, leaving £4,570 unused.
Partner B earns £35,000 a year. He pays 20% tax on everything above his £12,570 allowance.
Partner A transfers £1,260 of her allowance to Partner B. Her PA drops to £11,310 (still more than she earns, so no extra tax). Partner B's PA rises to £13,830.
Partner B saves 20% x £1,260 = £252 per year. If they backdate 4 years, they get a £1,008 refund on top.
Backdating: Up to £1,260 in Refunds
You can backdate your claim to any tax year where you were eligible, up to 4 years back. For 2026/27, that means you can claim for:
| Tax Year | Max Saving | Cumulative |
|---|---|---|
| 2021/22 | £252 | £252 |
| 2022/23 | £252 | £504 |
| 2023/24 | £252 | £756 |
| 2024/25 | £252 | £1,008 |
| 2026/27 (current) | £252 | £1,260 |
HMRC pays backdated refunds as a lump sum by cheque or bank transfer. The current year saving is applied via your tax code.
How to Claim (10 Minutes, Free)
- Go to gov.uk/apply-marriage-allowance
- The lower earner signs in with their Government Gateway ID (or creates one)
- Enter your partner's National Insurance number
- Choose which years to claim for (tick all eligible years)
- Submit. HMRC updates both tax codes automatically.
Do not use a paid claims company. They charge 30–50% of your refund for something you can do yourself for free in 10 minutes. HMRC's own service is straightforward and costs nothing.
What Changes on Your Payslip
Lower Earner (Transferor)
Tax code changes from 1257L to 1131N
The "N" suffix means you've transferred part of your allowance. If you earn under £11,310 there's no effect on your tax.
Higher Earner (Recipient)
Tax code changes from 1257L to 1383M
The "M" suffix means you've received your partner's allowance. Your monthly tax drops by about £21.
Edge Cases
- One partner earns exactly £12,570: They can still transfer, but they'll start paying a tiny amount of tax on the £1,260 above their reduced allowance. Usually still worth it if the saving for the other partner is £252.
- Higher earner is close to £50,270: Marriage Allowance only saves tax at the Basic Rate (20%). If the higher earner crosses into the Higher Rate band, the Marriage Allowance saving is still capped at £252.
- Pension income counts: If one partner receives a small pension (under £12,570), they can still transfer their allowance. Pension income is taxed the same way as employment income for this purpose.
- Savings interest: The lower earner's savings interest doesn't count toward the £12,570 limit if it's covered by the Personal Savings Allowance (£1,000 for basic rate, £500 for higher rate).
Check Your Tax Position
See how Marriage Allowance affects your overall take-home pay, including any other reliefs you might be missing.
Common Questions
Who can claim Marriage Allowance?
You can claim if you're married or in a civil partnership, one of you earns less than £12,570 (the Personal Allowance), and the other pays Income Tax at the Basic Rate (earning between £12,571 and £50,270). If the higher earner pays Higher or Additional Rate tax, you cannot claim Marriage Allowance — but you may be able to use other strategies.
How much can I save with Marriage Allowance?
Up to £252 per year. The lower earner transfers £1,260 of their unused Personal Allowance to the higher earner, who gets a tax reduction of 20% of £1,260 = £252. You can also backdate claims for up to 4 previous tax years, giving a potential one-off refund of over £1,000.
Can I backdate my Marriage Allowance claim?
Yes. You can backdate to include any tax year since 5 April 2021 (4 years back from 2026/27). Each backdated year is worth up to £252, so 4 years plus the current year could give you up to £1,260 in total refunds.
How do I apply for Marriage Allowance?
Apply free online at GOV.UK (gov.uk/apply-marriage-allowance). The lower earner applies to transfer their allowance. You need your National Insurance number and your partner's. Do NOT use a paid claims company — they take a large cut of your refund for a service you can do yourself in 10 minutes.
What happens to Marriage Allowance if we separate?
Marriage Allowance continues until the end of the tax year in which you separate. You need to cancel it by contacting HMRC. If you divorce or your civil partnership is dissolved, it's cancelled automatically from the date the divorce or dissolution is finalised.