Tax
Marriage Allowance UK — How to Claim & Save £252 a Year
Guide to claiming Marriage Allowance in the UK. Who qualifies, how to apply, how much you'll save, backdating claims, and common mistakes to avoid.
Marriage Allowance is a free tax break worth £252 per year that many couples miss. Here’s how to check if you qualify and claim it.
What Is Marriage Allowance?
| Feature |
Detail |
| Type |
Tax allowance transfer between spouses |
| Value |
£1,260 Personal Allowance transferred |
| Tax saving |
£252 per year |
| Backdating |
Up to 4 previous tax years |
| Potential backpay |
Up to £1,258+ |
How It Works
The Transfer
| Lower Earner |
Higher Earner |
| Gives up £1,260 of Personal Allowance |
Receives £1,260 extra allowance |
| New PA: £11,310 |
New PA: £13,830 |
| If earning under £12,570 |
Tax bill reduced by £252 |
| No effect (income under PA) |
Saves 20% of £1,260 |
Why It Works
| Person |
Situation |
| Lower earner |
Doesn’t use full Personal Allowance |
| Wasted allowance |
£1,260 goes unused |
| Transfer it |
To partner who pays 20% tax |
| Result |
Partner saves £252 |
Who Qualifies?
Eligibility Criteria
| Requirement |
Condition |
| Relationship |
Married or civil partnership |
| Lower earner income |
Below £12,570 |
| Higher earner tax rate |
Basic rate (20%) only |
| Both UK taxpayers |
UK tax rules apply |
Income Limits 2026-27
| Person |
Income Requirement |
| Lower earner |
£0 - £12,570 |
| Higher earner |
£12,571 - £50,270 |
Who Can Be the “Lower Earner”
| Situation |
Counts as Lower Earner? |
| Part-time worker under £12,570 |
Yes |
| Stay-at-home parent |
Yes |
| Retired on small pension |
Yes |
| Full-time carer |
Yes |
| Student with low income |
Yes |
| Unemployed |
Yes |
Who Doesn’t Qualify?
Excluded Situations
| Situation |
Why Not Eligible |
| Higher earner pays 40%+ tax |
Benefit only at 20% |
| Both earn over Personal Allowance |
Neither has spare allowance |
| Living together (not married) |
Must be married/civil partnership |
| Divorced |
No longer married |
| Separated |
Technically married? May still qualify |
| Scottish intermediate rate |
May still qualify |
Higher Earner Tax Bands
| Income (Outside Scotland) |
Tax Rate |
Marriage Allowance? |
| Under £50,270 |
20% basic |
Yes |
| £50,270 - £125,140 |
40% higher |
No |
| Over £125,140 |
45% additional |
No |
Scottish Income Tax Note
| Scottish Rate |
Marriage Allowance |
| Starter (19%) |
Yes |
| Basic (20%) |
Yes |
| Intermediate (21%) |
Yes — check |
| Higher (42%) |
No |
How Much Will I Get?
Annual Saving
| Tax Year |
Annual Saving |
| 2026-27 |
£252 |
| 2025-26 |
£252 |
| 2024-25 |
£252 |
| 2023-24 |
£252 |
| 2022-23 |
£252 |
Backdated Lump Sum
| Backdate Years |
Total One-Off Payment |
| 4 years |
Up to £1,258 |
| 3 years |
Up to £1,006 |
| 2 years |
Up to £754 |
| 1 year |
Up to £502 |
Plus: Ongoing £252 per year going forward.
How to Apply
Step-by-Step
| Step |
Action |
| 1 |
Go to gov.uk/marriage-allowance |
| 2 |
Click “Apply for Marriage Allowance” |
| 3 |
Lower earner applies |
| 4 |
Enter both NI numbers |
| 5 |
Confirm eligibility |
| 6 |
Submit application |
What You’ll Need
| Requirement |
Who Provides |
| Lower earner’s NI number |
Lower earner |
| Higher earner’s NI number |
Need to know |
| Lower earner’s income estimate |
For eligibility |
| Government Gateway (or create) |
Lower earner |
Application Time
| Process |
Duration |
| Application |
~10 minutes |
| HMRC processing |
1-2 weeks |
| Tax code update |
Next available payroll |
| Backpay |
4-6 weeks to bank |
How the Money Arrives
For Employed Higher Earners
| Method |
How It Works |
| Tax code change |
Allowance of £1,260 added |
| Monthly saving |
~£21/month extra take-home |
| Automatic |
Continues each tax year |
For Self-Assessed Higher Earners
| Method |
How It Works |
| Self Assessment |
Claim on tax return |
| Reduces tax bill |
By £252 |
| Or refund |
If overpaid |
Backpay
| Method |
Process |
| Lump sum |
Paid directly to bank |
| Cheque |
If no bank details given |
| Timing |
Usually 4-6 weeks |
Backdating Claims
How Far Back Can You Go?
| Claim Made In |
Earliest Tax Year Included |
| 2026-27 |
2022-23 |
| 2025-26 |
2021-22 |
4 tax years plus current year.
Conditions for Backdating
| Year |
Must Have Been |
| Each year claimed |
Married/civil partnership |
| Each year claimed |
Lower earner under PA |
| Each year claimed |
Higher earner basic rate |
If Circumstances Changed
| Situation |
Backdate? |
| Just got married |
From wedding date |
| Lower earner recently stopped work |
From when income dropped |
| Higher earner dropped to basic rate |
From that tax year |
When to Cancel
Situations Requiring Cancellation
| Change |
Action |
| Divorce |
Cancel — no longer eligible |
| Higher earner becomes higher rate |
Cancel — no benefit |
| Lower earner earns over PA |
May want to cancel |
| Bereavement |
HMRC handles |
How to Cancel
| Step |
Action |
| 1 |
Log in to Government Gateway |
| 2 |
Access Marriage Allowance |
| 3 |
Choose to cancel |
| 4 |
Effective from date selected |
After Cancellation
| Effect |
Timeline |
| Tax codes revert |
Next payroll run |
| Historical claims |
Still valid |
| Can reclaim later |
If circumstances change back |
Common Mistakes
Mistake 1: Not Claiming at All
| Fact |
Impact |
| 2.4 million couples unclaimed |
Billions in savings missed |
| Average couple |
Missing £1,000+ total |
Mistake 2: Wrong Person Applies
| Who Applies |
Correct? |
| Lower earner |
✓ Correct |
| Higher earner |
✗ Wrong |
The lower earner transfers their allowance — they must apply.
Mistake 3: Not Backdating
| Mistake |
Missed Money |
| Only claiming current year |
Up to £1,006 missed |
| Forgetting to check previous years |
Lost forever |
Mistake 4: Claiming When Higher Rate
| Situation |
Result |
| Partner earns £55,000 |
No benefit (40% tax) |
| Apply anyway |
Rejected or clawed back |
Marriage Allowance vs Married Couple’s Allowance
Different Allowances
| Feature |
Marriage Allowance |
Married Couple’s Allowance |
| Born before |
N/A |
6 April 1935 |
| Value |
£252 |
Up to £1,108.50 |
| Can have both? |
No |
No — choose one |
| Most couples |
Marriage Allowance |
Too young for MCA |
Edge Cases
One PAYE, One Self-Employed
| Situation |
Process |
| Lower earner employed |
Apply online as normal |
| Higher earner self-employed |
Benefit claimed via Self Assessment |
Both Self-Employed
| Situation |
Process |
| Lower earner applies |
Online application |
| Higher earner |
Claims on Self Assessment |
Scottish Taxpayers
| Note |
Detail |
| Scottish rates vary |
19%, 20%, 21%, 42%, etc. |
| Intermediate (21%) |
Still counts as “basic rate” |
| Check carefully |
May still qualify |
Living Apart
| Situation |
Eligibility |
| Still legally married |
Can still claim |
| Living separately |
Still eligible |
| Estranged but married |
Still eligible |
| Divorced |
Not eligible |
Calculate Your Savings
Quick Eligibility Check
| Question |
Answer Needed |
| Married or civil partnership? |
Yes to proceed |
| Lower earner income? |
Under £12,570 |
| Higher earner income? |
Under £50,270 |
| Higher earner tax rate? |
20% basic |
| Eligible? |
Yes if all above |
Total Savings Calculator
| Years Unclaimed |
Backdated |
Plus Annual |
Total |
| 4+ |
£1,006 |
£252 |
£1,258+ |
| 3 |
£754 |
£252 |
£1,006 |
| 2 |
£502 |
£252 |
£754 |
| 1 |
£252 |
£252 |
£504 |
| None |
£0 |
£252 |
£252 |
Checklist Before Applying
Eligibility
| Check |
Confirmed |
| Married/civil partnership |
|
| Lower earner under £12,570 |
|
| Higher earner basic rate only |
|
| Both have NI numbers |
|
For Application
| Ready? |
Item |
|
Lower earner’s NI number |
|
Higher earner’s NI number |
|
Government Gateway login |
|
10 minutes to complete |
After Applying
| Action |
When |
| Check approval email |
1-2 weeks |
| Verify tax code change |
Next payslip |
| Bank details for backpay |
If backdating |
| Receive lump sum |
4-6 weeks |
Next Steps
- Check eligibility using criteria above
- Gather information (both NI numbers)
- Apply online at gov.uk/marriage-allowance
- Backdate if eligible — don’t leave money on table
- Confirm tax code changes with employer
- Review annually — cancel if circumstances change