Are You Eligible for Marriage Allowance?

If you’re married or in a civil partnership, and one of you earns under the personal allowance (currently £12,570 for the 2025–26 tax year), you may be eligible for Marriage Allowance. To start the process, you need to submit an application for marriage allowance.

This tax benefit could reduce your household tax bill by up to £252 a year, and even more if you haven’t claimed in previous years. You benefit as a couple by reducing your overall tax liability.

The allowance—this is usually achieved by transferring part of your personal allowance to your partner—helps lower the amount of tax you pay as a couple.

If you meet the income and relationship criteria, you can benefit from marriage allowance.

How the Marriage Allowance Works

Marriage Allowance lets you transfer £1,260 of your personal allowance to your husband, wife or civil partner — as long as they pay income tax at the basic rate (20%). This usually means their income is between £12,571 and £50,270 (or £43,662 in Scotland). With Marriage Allowance, you transfer a portion of your personal allowance to your partner, reducing the amount of tax they pay. The allowance you transfer, £1,260, directly increases your partner’s personal allowance, lowering their taxable income and the amount of tax they need to pay. After the transfer, your partner will pay tax on their remaining taxable income above the new allowance.

The lower earner — the person responsible for managing their own tax affairs — must normally have an income below their personal allowance. The personal allowance is £12,570 for the current tax year. To be eligible, your income must be below your personal allowance threshold. If your income is under £12,570 and your partner pays income tax, you can claim Marriage Allowance. If you are a civil partner, you might also be able to transfer your allowance. Both married couples and civil partners are eligible for this tax benefit.

Once you apply, your personal allowance will transfer automatically to your partner each tax year unless you cancel or your circumstances change. The tax year runs from 6 April to 5 April the next year.

How much is the Tax Saving?

Transferring £1,260 of your tax-free allowance means your partner could pay income tax on £6,360 rather than pay tax on 7,430, for example — saving up to £252 a year. After the transfer, your partner will have £7,430 of taxable income, so they pay tax on 7,430 instead of a higher amount. This is because the personal allowance becomes 11,310 for the lower earner after the transfer. The partner gets a tax benefit because they get a tax credit on 1,260, which reduces their overall tax bill. The recipient gets a tax credit, so the couple could still pay less in total tax even if one partner pays a bit more.

This tax credit applies automatically each year unless you choose to stop your Marriage Allowance claim or your circumstances change.

Backdate Your Marriage Allowance Claim

You can backdate your claim for up to four previous tax years — including 2021–22, 2022–23, 2023–24, 2024–25 — plus the current 2025–26 tax year. When backdating your claim, you can apply for allowances for previous tax years, and claims for a given tax year can be made up until April the next year, which is when the tax year ending 5 April is finalized. That means a potential maximum tax saving of £1,260 if you haven’t claimed before.

How to Claim Marriage Allowance Online

You can apply for Marriage Allowance online at GOV.UK. It’s simple, free, and takes just a few minutes. The allowance will transfer automatically each year unless you cancel it.

When applying, make sure the lower earner (the partner earning below the personal allowance) makes the application. You’ll need both partners’ National Insurance numbers and proof of identity for the person making the claim.

Who Cannot Claim Marriage Allowance?

You cannot claim Marriage Allowance if:

• You’re living together but are not married or in a civil partnership. Marriage Allowance is only available to married couples or those in civil partnerships; if you are not married, you cannot get Marriage Allowance.
• Either of you pays income tax above the basic or intermediate rate
• The lower earner earns above the personal allowance
• You or your partner were born before 6 April 1935. In this case, you may be eligible for the Married Couple’s Allowance, which is a different tax relief for couples where at least one partner was born before this date.

Marriage Allowance and Married Couple’s Allowance are separate tax benefits with different eligibility criteria. If you do not meet the requirements for Marriage Allowance, you cannot get Marriage Allowance, but you may qualify for Married Couple’s Allowance if you meet the age and relationship status conditions.

Managing Changes in Circumstances

Life doesn’t stand still, and neither do your finances. If you’re claiming Marriage Allowance, it’s important to keep your details up to date to make sure you remain eligible for Marriage Allowance and continue to benefit from the tax savings. Changes in your income, relationship status, or even starting to receive a pension can all affect your entitlement.

If you, as the lower earner, get a pay rise and your income goes above the personal allowance (currently £12,570), you may no longer be able to claim Marriage Allowance. Similarly, if your husband, wife or civil partner’s income increases and they start paying income tax above the basic or intermediate rate, you cannot claim Marriage Allowance for that tax year. In Scotland, your partner must pay the starter, basic, or intermediate rate of income tax, which usually means their income is between £12,571 and £43,662. If their income rises above this, you’ll need to review your claim.

It’s also important to update your claim if your relationship status changes—such as getting married, entering a civil partnership, or separating. If you’re currently receiving a pension, you could still be eligible for Marriage Allowance, as long as your income remains below the personal allowance threshold.

To manage these changes, you can update or cancel your Marriage Allowance claim online or by contacting HMRC by phone. The allowance lets you transfer £1,260 of your personal allowance to your husband, wife or civil partner, so keeping your claim accurate ensures you’re not over- or underpaying your tax bill. If you’re unsure whether you’re still eligible for Marriage Allowance, the HMRC online calculator can help you check your status and estimate your potential tax savings.

Remember, only the lower earner can make the Marriage Allowance claim, and you’ll need your National Insurance number and personal details to verify your identity. If you need to backdate your claim or make changes, it’s best to act promptly to avoid any issues with your tax bill.

Staying on top of your Marriage Allowance claim means you can continue to benefit from the tax credit and make the most of your personal allowance. If you have questions or need help managing your claim, HMRC offers guidance and support to help you keep your tax affairs in order.

Stopping Marriage Allowance

You may need to stop your Marriage Allowance if your income or relationship status changes. For example, if the lower earner’s income rises above the personal allowance, or the partner’s income rises above the basic rate threshold. You can stop the transfer via the Marriage Allowance online service. When you stop the allowance, you may need help managing their tax affairs, as this could affect how much tax you pay. For instance, after stopping the allowance, the lower earner may need to pay tax on 6,170 if their income exceeds the personal allowance by that amount.

Need help managing your tax affairs or claiming allowances you’re entitled to? At Herbert Lewis Williams & Associates, we help couples and individuals understand their tax options and stay compliant. Contact us today for support with your Marriage Allowance or any other tax queries.