What is Marriage Allowance and how much can I save?

Marriage Allowance lets a lower-earning spouse transfer £1,260 of their Personal Allowance to their partner, reducing the recipient's tax bill by £252 per year (20% of £1,260). The lower earner must earn under £12,570 and the higher earner must be a basic rate taxpayer. You can backdate claims for 4 previous tax years — potentially getting a one-off payment of over £1,200.

Who qualifies for Marriage Allowance?

You must be married or in a civil partnership (not just living together). The lower earner must have income below £12,570 (the Personal Allowance), and the higher earner must be a basic rate taxpayer (income between £12,571 and £50,270). If the higher earner pays higher rate tax, you don't qualify.

Can I backdate my Marriage Allowance claim?

Yes, you can backdate Marriage Allowance claims for up to 4 previous tax years. If you've been eligible since 2020-21 and claim now, you could receive a lump sum of around £1,258 for those years, plus the ongoing £252 annual saving. The claim is made online through GOV.UK.

How do I apply for Marriage Allowance?

Apply online at gov.uk/marriage-allowance. You'll need both partners' National Insurance numbers, and the lower earner applies to transfer their allowance. It takes about 10 minutes. Once approved, the transfer continues automatically each year until you cancel it or circumstances change.

Marriage Allowance UK — How to Claim & Save £252 a Year | PocketWise

For a comprehensive overview of income tax, see our Income Tax guide.

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

Contents