Marriage Allowance can save couples up to £252 a year. See who qualifies, a worked example, Scotland's limits and how to backdate a claim to April 2022.
Marriage Allowance is one of the simplest tax breaks in the UK. It is free to claim and can be backdated, yet many eligible couples have never applied. If you are married or in a civil partnership and one of you earns less than the Personal Allowance, you could cut your joint tax bill by up to £252 a year. This guide explains who qualifies, how the transfer works, a worked example, how backdating works and the mistakes to avoid. Every figure is from GOV.UK.
To see how a change in tax-free allowance affects your monthly pay, try the free >UK Take-Home Pay Calculator.
Source: >GOV.UK – Marriage Allowance.
GOV.UK says you can benefit if all of these apply:
In Scotland, your partner must pay the starter, basic or intermediate rate, which usually means income between £12,571 and £43,662.
It doesn't matter if either of you gets a pension, or lives abroad as long as you get a Personal Allowance. If either of you was born before 6 April 1935, you might get more from >Married Couple's Allowance. You can't get both.
When you claim, your Personal Allowance falls by £1,260, from £12,570 to £11,310. Your partner's taxable income falls by £1,260. At the 20% basic rate that is worth £252.
If your income is between £11,310 and £12,570, you will pay a little tax yourself, but GOV.UK points out that you can still save as a couple.
Sam works part-time and earns £10,000 a year. Alex earns £32,000. They live in England and are married.
Before claim After claim Sam's Personal Allowance £12,570 £11,310 Sam's taxable income £0 £0 (£10,000 is still below £11,310) Alex's taxable income £32,000 − £12,570 = £19,430 £19,430 − £1,260 = £18,170 Alex's tax at 20% £3,886 £3,634 Couple's total tax £3,886 £3,634Saving: £252 a year, or £21 a month. It usually shows up in your tax codes: GOV.UK says an M means you received a partner's allowance and an N means you transferred it. To see the effect on Alex's monthly pay, put both figures into the >take-home pay calculator. For what the letters mean, read What does tax code 1257L mean?.
You can backdate your claim to 6 April 2022 for any tax year in which you were both eligible. The amount depends on the Personal Allowance for each year you backdate.
So a couple who qualified every year since April 2022 can claim the current year plus the earlier years in one go. GOV.UK has a separate route for backdated claims (>apply by post). The standard online service is for current claims. Don't wait too long: as each tax year passes, the earliest year you can backdate to moves forward.
If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline.
There are different ways to apply if you're registered for Self Assessment or want to backdate your claim. Both are explained on the GOV.UK page.
It's free. You never need to pay a company to claim Marriage Allowance. Be wary of firms or "refund agents" that charge a share of your refund for something you can do yourself in a few minutes.
Marriage Allowance transfers automatically every year until you cancel it. Tell HMRC to stop it if:
Up to £252 a year. The lower earner transfers £1,260 of their £12,570 Personal Allowance.
The lower earner, the one whose income is below the Personal Allowance.
No. You must be married or in a civil partnership.
To 6 April 2022, the 2022 to 2023 tax year, for any years you were eligible.
No. It renews automatically until you cancel it or your circumstances change.
Your partner usually needs income between £12,571 and £43,662 (starter, basic or intermediate rate).
All figures were checked on GOV.UK in October 2026. This is general information, not tax advice. Contact HMRC about your own circumstances.
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