Last Updated: January 2026 | Tax Year: 2025-2026

If you're married or in a civil partnership in the UK, you could be missing out on £252 in tax savings every year. Marriage Allowance is one of HMRC's most under-claimed tax reliefs—yet it's straightforward to claim and can put real money back in your pocket.

Quick Summary (TL;DR)

What it is: Transfer 10% of your Personal Allowance (£1,260) to your partner
Who qualifies: One partner earns under £12,570, the other earns £12,571-£50,270
Tax saving: £252 per year (£1,260 × 20% tax rate)
How to claim: Apply online at HMRC, takes 5 minutes
Backdating: Can claim up to 4 previous tax years (up to £1,242 total)

Use our free UK tax calculator to see your exact savings.

What Is Marriage Allowance?

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner. This reduces their tax bill by £252 per year.

How It Works (Simple Example)

Before Marriage Allowance:

Partner A earns £10,000 (under £12,570 threshold)
- Personal Allowance: £12,570
- Used: £10,000
- Wasted: £2,570
- Tax paid: £0
Partner B earns £30,000 (basic rate taxpayer)
- Personal Allowance: £12,570
- Taxable income: £17,430
- Tax paid: £3,486 (£17,430 × 20%)

After Marriage Allowance:

Partner A transfers £1,260 to Partner B
- Their allowance: £11,310 (£12,570 - £1,260)
- Still pays £0 tax (earning under new allowance)
Partner B receives £1,260 extra allowance
- New allowance: £13,830 (£12,570 + £1,260)
- New taxable income: £16,170
- Tax paid: £3,234 (£16,170 × 20%)
- Saving: £252 per year ✅

Who Qualifies for Marriage Allowance?

You can claim Marriage Allowance if all of these apply:

✅ Eligibility Checklist

You're married or in a civil partnership
- Must be legally married or in a registered civil partnership
- Living together not required (separated couples still qualify)
- Engaged couples DON'T qualify (must be married first)
The lower earner makes under £12,570
- This is the Personal Allowance threshold for 2025-26
- Income includes salary, self-employment, pensions, rental income
- Must not use their full Personal Allowance
The higher earner is a basic rate taxpayer
- Earning between £12,571 and £50,270 in England/Wales/NI
- In Scotland: between £12,571 and £43,662
- NOT available if they're a higher rate (40%) or additional rate (45%) taxpayer
Neither of you claims Married Couple's Allowance
- This is a different, older allowance for couples born before 6 April 1935
- Can't claim both—choose whichever saves you more

❌ Common Disqualifications

You CAN'T claim if:

❌ Both partners earn over £12,570
❌ Higher earner pays 40% or 45% tax
❌ Either partner was born before 6 April 1935 and claims Married Couple's Allowance
❌ You're not married or in a civil partnership

How Much Can You Save?

Standard Savings

For most couples, Marriage Allowance saves £252 per year.

Calculation:

Transfer amount: £1,260 (10% of Personal Allowance)
Tax rate: 20% (basic rate)
Annual saving: £1,260 × 20% = £252
Monthly saving: £21
Weekly saving: £4.85

Backdated Claims (Huge Opportunity!)

You can backdate your claim for up to 4 previous tax years:

Tax Year	Amount	Total Available
2025-26	£252	£252
2024-25	£252	£504
2023-24	£252	£756
2022-23	£252	£1,008
2021-22	£248*	£1,256

*Different amount due to lower Personal Allowance in earlier years

If you've never claimed, you could get up to £1,256 as a lump sum!

Scottish Taxpayers

Scotland has different tax bands, but Marriage Allowance still works:

Eligible if higher earner is in:
- Starter rate (19%) - saves £239
- Basic rate (20%) - saves £252
- Intermediate rate (21%) - saves £265
Not eligible if higher earner is in:
- Higher rate (42%)
- Advanced rate (45%)
- Top rate (48%)

Real-World Examples

Example 1: Classic Scenario ✅

Partner A: Part-time worker earning £8,000 Partner B: Full-time worker earning £28,000

Partner A transfers £1,260
Partner B saves £252 in tax
Result: Household gains £252/year, no downside to Partner A

Calculate your exact savings with our UK tax calculator.

Example 2: Stay-at-Home Parent ✅

Partner A: Stay-at-home parent, £0 income Partner B: Earns £35,000

Partner A has unused Personal Allowance
Transfers £1,260 to Partner B
Partner B saves £252 in tax
Result: Free money for the household

Example 3: One Retired, One Working ✅

Partner A: Retired with £8,000 state pension Partner B: Still working, earning £32,000

Partner A's pension doesn't use full allowance
Transfers £1,260 to Partner B
Saves £252 per year
Result: Helps with retirement budget

Example 4: Both High Earners ❌

Partner A: Earns £45,000 Partner B: Earns £55,000

Both use their full Personal Allowance
Partner B is a higher rate taxpayer (40%)
Result: Not eligible—both earn too much

Example 5: Higher Rate Trap ❌

Partner A: Earns £10,000 Partner B: Earns £52,000 (higher rate taxpayer)

Partner A qualifies to transfer
But Partner B is a higher rate taxpayer (40%)
Result: Not eligible—higher earner pays 40% tax

How to Claim Marriage Allowance (Step-by-Step)

Claiming takes 5-10 minutes online. Here's exactly what to do:

Step 1: Check Eligibility

Use HMRC's Marriage Allowance calculator to confirm you qualify.

Step 2: Gather Information

You'll need:

Both partners' National Insurance numbers
Lower earner's details (they apply)
Proof you're married (marriage certificate not required online)

Step 3: Apply Online

Go to www.gov.uk/apply-marriage-allowance
Sign in to Government Gateway (or create account)
Enter your partner's details
Confirm the transfer

Step 4: Wait for Confirmation

HMRC processes in 5-7 working days
You'll receive confirmation letter
Changes apply to current tax year onwards

Step 5: Check Your Tax Code

Higher earner's tax code will change
Look for "M" suffix (e.g., 1383M)
"M" means you've received Marriage Allowance
Lower earner gets "N" suffix (e.g., 1311N)

Backdating Previous Years

When you apply, HMRC automatically considers the last 4 years. If you were eligible then, they'll backdate it and send a cheque for previous years.

Common Mistakes to Avoid

❌ Mistake #1: Not Claiming Because Income Varies

Myth: "My partner's income changes each year, so we can't claim."

Reality: Marriage Allowance stays in place year after year. If circumstances change (e.g., higher earner gets a big raise), just cancel it.

❌ Mistake #2: Thinking You Have to Live Together

Myth: "We're separated, so we can't claim."

Reality: As long as you're still legally married, you qualify—even if living apart.

❌ Mistake #3: Wrong Partner Claims

Myth: "The higher earner should claim."

Reality: The lower earner (under £12,570) must be the one to apply and transfer their allowance.

❌ Mistake #4: Assuming It's Automatic

Myth: "HMRC will tell me if I qualify."

Reality: You must apply proactively. HMRC doesn't automatically grant it.

❌ Mistake #5: Not Backdating

Myth: "I can only claim for this year."

Reality: You can claim up to 4 previous years—potentially £1,256 extra!

When Marriage Allowance Isn't Worth It

In rare cases, Marriage Allowance might not be the best option:

Scenario 1: One Partner Is Self-Employed

If the lower earner is self-employed and their income fluctuates, they might exceed £12,570 some years. Claiming Marriage Allowance then cancelling creates admin hassle.

Alternative: Calculate each year before deciding to renew.

Scenario 2: Eligible for Married Couple's Allowance

If either partner was born before 6 April 1935, check if Married Couple's Allowance saves more (up to £1,037.50/year).

Can't claim both—compare which is better for your situation.

Scenario 3: Close to Higher Rate Threshold

If the higher earner is close to £50,270 (or £43,662 in Scotland), Marriage Allowance might not apply soon if they get a raise.

Still worth claiming now—just cancel if circumstances change.

Marriage Allowance vs Married Couple's Allowance

These are different allowances. Here's how they compare:

Feature	Marriage Allowance	Married Couple's Allowance
Who qualifies	Born after 6 April 1935	At least one born before 6 April 1935
Max saving	£252/year	£1,037.50/year
How it works	Transfers Personal Allowance	Reduces tax bill directly
Income limits	Lower earner under £12,570	Complex income restrictions
Can claim both?	❌ No	❌ No

If eligible for both, choose the one that saves you more. Usually Married Couple's Allowance is worth more.

How to Cancel Marriage Allowance

If your circumstances change (e.g., lower earner gets a job and earns over £12,570), cancel Marriage Allowance:

Online Cancellation

Sign in to your Government Gateway account
Go to "Manage your Marriage Allowance"
Select "Cancel Marriage Allowance"
Confirm cancellation

By Phone

Call HMRC: 0300 200 3300 (Mon-Fri, 8am-6pm)

What Happens When You Cancel

Takes effect from the next tax year (not immediately)
For current tax year, allowance remains in place
Tax codes revert to standard (e.g., 1257L)

Marriage Allowance and Divorce/Separation

What Happens If You Divorce?

Marriage Allowance automatically stops when divorce finalizes
Both tax codes revert to standard
No backdated claims—only applies while legally married

What If You Separate But Don't Divorce?

Marriage Allowance continues as long as still legally married
Living separately doesn't affect eligibility
Either partner can cancel if desired

What If Your Partner Dies?

Marriage Allowance continues for the rest of that tax year
From next tax year, reverts to single person's allowance
Check if eligible for Bereavement Allowance instead

Marriage Allowance and Scotland

Marriage Allowance works the same in Scotland, with one key difference:

Scottish Higher Rate Threshold is Lower

England/Wales/NI: Higher rate starts at £50,271
Scotland: Higher rate starts at £43,663

This means more Scottish couples miss out because the higher earner reaches 40% tax sooner.

Scottish Tax Codes

Scottish taxpayers get "S" prefix (e.g., S1257L). With Marriage Allowance:

Receiver: S1383M
Transferer: S1311N

Use our Scottish vs English tax comparison to see the full difference.

Frequently Asked Questions

Can unmarried couples claim Marriage Allowance?

No. You must be legally married or in a registered civil partnership. Engaged or cohabiting couples don't qualify.

Do we both need to be UK taxpayers?

Yes, both partners must be UK taxpayers. If one partner is non-resident, you can't claim.

Can same-sex couples claim?

Yes! Marriage Allowance applies to all legally married couples or civil partners, regardless of gender.

Will this affect my benefits or tax credits?

Generally no, but if you claim means-tested benefits, changing your tax position could affect them. Check with DWP if concerned.

How long does Marriage Allowance last?

Once claimed, it continues every tax year until you cancel or circumstances change (divorce, higher earner's income rises above threshold, etc.).

Can I switch who claims?

No. The lower earner (under £12,570) must always be the one transferring. If your incomes swap, you'd need to cancel and reapply with roles reversed.

Will HMRC automatically cancel if we're no longer eligible?

Not always. If the higher earner's income rises above the higher rate threshold (£50,270), you should cancel manually to avoid overpayment issues.

Can I claim if I'm separated but not divorced?

Yes. As long as you're still legally married, you qualify—even if living apart.

Key Takeaways

✅ Marriage Allowance saves £252/year for eligible couples ✅ Lower earner (under £12,570) transfers £1,260 to basic rate partner ✅ Takes 5 minutes to claim online—no paperwork required ✅ Backdating available—claim up to 4 previous years (up to £1,256) ✅ Check tax codes for "M" (receiver) and "N" (transferer) suffixes

Next Steps

1. Calculate Your Savings

Use our free UK tax calculator to see exactly how much you'd save with Marriage Allowance.

2. Check Eligibility

Visit HMRC's Marriage Allowance page to confirm you qualify.

3. Apply Online

Takes 5 minutes: www.gov.uk/apply-marriage-allowance

4. Verify Your Tax Code

Check your payslip after 2-3 months to confirm the "M" or "N" suffix appears.

Disclaimer

This article provides general guidance on UK Marriage Allowance for the 2025-2026 tax year for informational purposes only. Tax rules change frequently and individual circumstances vary. For official calculations or advice on your specific situation, consult HMRC or a qualified tax advisor.

Calculate your exact Marriage Allowance savings now: Free UK Tax Calculator