Marriage Allowance Explained

If one of you earns under £12,570 and the other is a basic-rate taxpayer, you're probably owed £252 a year — plus up to four years backdated. It takes ten minutes to claim, and it's free. Here's how it works.

What Marriage Allowance is

Everyone gets a £12,570 Personal Allowance — income you can earn before paying any tax. If one partner doesn't use all of theirs (because they earn less than £12,570), Marriage Allowance lets them transfer £1,260 of it to their spouse or civil partner.

The receiving partner then pays 20% less tax on that £1,260 — a saving of £252 a year. It's one of the simplest tax breaks in the UK, and HMRC estimates over a million eligible couples never claim it.

Who qualifies

You can claim if all three of these are true:

• You're married or in a civil partnership (living together unmarried doesn't count).
• The lower earner has income below the £12,570 Personal Allowance — so they're a non-taxpayer.
• The higher earner is a basic-rate taxpayer, meaning income between £12,571 and £50,270 (or up to £43,662 in Scotland). If the higher earner pays the 40% higher rate, you're not eligible.

Backdating — the bit most people miss

You can backdate a Marriage Allowance claim by up to four tax years, as long as you were eligible in each of those years. Combined with the current year, a first-time claim can be worth around £1,250 as a one-off lump sum, paid by cheque or bank transfer, plus the ongoing £252 a year after that.

Once you've claimed, it carries over automatically each year — you don't need to reapply unless your circumstances change.

How to claim — for free

1. Go to the official Marriage Allowance page on gov.uk.
2. The lower earner signs in with their Government Gateway ID (or creates one — you'll need your National Insurance number and a form of ID like a payslip or passport).
3. Enter both partners' details and confirm the backdating years you want to claim.
4. HMRC adjusts the higher earner's tax code so the saving comes through their pay, and pays any backdated amount separately.

When it's not worth claiming

• The lower earner is close to £12,570. If transferring £1,260 would push them into paying tax themselves (because they earn between £11,310 and £12,570), the maths can partly cancel out. Check both sides.
• The higher earner is a higher-rate (40%) taxpayer. You're simply not eligible.
• You receive Married Couple's Allowance. This is a separate, more generous allowance for couples where one partner was born before 6 April 1935 — you can't have both.

Marriage Allowance and the 60% trap

Here's a subtle interaction worth knowing: Marriage Allowance is only available while the higher earner stays a basic-rate taxpayer. If a pay rise pushes them into the 40% band, eligibility is lost. But a salary sacrifice pension contribution that keeps their income under £50,270 can preserve both the Marriage Allowance and a lower overall tax bill — a neat double win for couples on the cusp.

General information about UK tax rules for the 2026/27 tax year, not personal financial advice. Eligibility depends on both partners' exact income. Always check the latest guidance and claim free at gov.uk/marriage-allowance.