How Marriage Allowance Works
Marriage Allowance is a tax benefit that allows married couples and civil partners to transfer part of their Personal Allowance to their spouse or partner. This can reduce your household's tax bill by up to £252 per year.
The Transfer Process
The lower earner (who earns less than £12,570) transfers £1,260 of their Personal Allowance to their spouse or civil partner. This means:
- Lower earner's allowance: Reduced from £12,570 to £11,310
- Higher earner's allowance: Increased from £12,570 to £13,830
- Tax saving: £1,260 × 20% = £252 per year
How to Apply for Marriage Allowance
- Check you're eligible using the criteria above
- Gather both partners' National Insurance numbers
- The lower earner applies online at GOV.UK
- Verify identity with passport or payslip details
- Receive confirmation and tax code update within 24 hours
Frequently Asked Questions
What is Marriage Allowance?
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife, or civil partner. This can reduce their tax by up to £252 per year in 2025/26. You must be married or in a civil partnership to qualify.
Who is eligible for Marriage Allowance?
To claim Marriage Allowance: (1) You must be married or in a civil partnership, (2) One partner must earn less than £12,570 (the Personal Allowance), (3) The higher earner must be a basic rate taxpayer (earning between £12,571 and £50,270), (4) Both must have been born after 5 April 1935.
How much can I save with Marriage Allowance?
Marriage Allowance saves the higher-earning partner up to £252 per year in the 2025/26 tax year. You can also backdate your claim for up to 4 previous tax years, potentially saving up to £1,260 in total.
Can I backdate Marriage Allowance claims?
Yes, you can backdate your Marriage Allowance claim for up to 4 tax years. As of 2025/26, you can claim back to 2020/21. The savings vary by year: 2020/21 (£250), 2021/22 (£252), 2022/23 (£252), 2023/24 (£252), 2025/26 (£252).
How do I apply for Marriage Allowance?
Apply online through the GOV.UK website. You'll need: (1) Both partners' National Insurance numbers, (2) Proof of identity (passport or P60), (3) The lower earner makes the application to transfer their allowance. The process takes about 10 minutes.
What happens to Marriage Allowance if we divorce?
Marriage Allowance continues until the end of the tax year in which you separate or divorce. You must cancel your Marriage Allowance claim through GOV.UK. If your circumstances change (e.g., the higher earner becomes a higher rate taxpayer), you should also cancel as you'll no longer benefit.