What is Marriage Allowance UK?

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner if you earn less than £12,570 and they're a basic rate taxpayer. This reduces their tax bill by up to £252 per year. You must be married or in a civil partnership.

Who is eligible for Marriage Allowance UK?

You can claim if: you're married or in a civil partnership, one partner earns under £12,570, and the other is a basic rate taxpayer (earns £12,571-£50,270). Higher rate taxpayers can't benefit. The lower earner applies to transfer their allowance.

Can I backdate Marriage Allowance UK?

Yes, up to 4 years. If you were eligible but didn't claim, you can get backdated payments. For 4 years of backdating, you could receive around £1,000 as a lump sum. Apply online through gov.uk and include the years you're claiming for.

How do I apply for Marriage Allowance UK?

Apply online at gov.uk using the Marriage Allowance service. You'll need your National Insurance numbers and proof of identity. The lower-earning partner applies. Once approved, it continues automatically each year unless cancelled.

Marriage Allowance Explained UK — Claim £252 Per Year | PocketWise

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

Marriage Allowance is free money many couples don’t claim. Here’s how to get yours.

What Is Marriage Allowance?

The Basics

Feature	Details
What it is	Transfer 10% of Personal Allowance to spouse
Amount	£1,260 of allowance transferred
Tax saving	Up to £252 per year
Who applies	Lower-earning partner
Automatic	Continues until cancelled

How It Works

Before Transfer	After Transfer
Partner A: £12,570 allowance	Partner A: £11,310 allowance
Partner B: £12,570 allowance	Partner B: £13,830 allowance
Partner B saves	£252 in tax

Who Can Claim?

Eligibility Requirements

Requirement	Details
Relationship	Married or civil partnership
Lower earner	Income below £12,570
Higher earner	Basic rate taxpayer (£12,571-£50,270)
Not available if	Higher earner pays 40% or 45% tax

Examples: Who Qualifies

Partner 1	Partner 2	Eligible?
Earns £0	Earns £35,000	Yes ✓
Earns £10,000	Earns £45,000	Yes ✓
Earns £12,000	Earns £30,000	Yes ✓
Earns £15,000	Earns £40,000	No ✗ (lower earner too high)
Earns £8,000	Earns £60,000	No ✗ (higher earner pays 40%)

Common Situations That Qualify

Lower Earner Is…	Example
At home with children	Part-time or no work
Part-time worker	Under £12,570
Student	Little or no income
Retired (low pension)	Under personal allowance
On benefits	Non-taxable income

How Much Can You Save?

Annual Saving

Calculation	Amount
Allowance transferred	£1,260
Tax rate	20%
Annual saving	£252

With Backdating

Years Claimed	Total Saving
Current year	£252
1 year backdated	£504
2 years backdated	£756
3 years backdated	£1,008
4 years backdated	~£1,200

Exact amounts vary by year’s allowance.

How to Apply

Application Process

Step	Action
1	Go to gov.uk Marriage Allowance
2	Check eligibility
3	Lower earner starts application
4	Provide National Insurance numbers
5	Verify identity (various methods)
6	Application submitted
7	HMRC adjusts tax codes

What You Need

Information	Both Partners
National Insurance numbers	Required
Date of birth	Required
Address	Required
Income estimate	To confirm eligibility

Timeline

Stage	When
Application	Anytime
Approval	Usually days
Tax code changed	Next pay period
Backdated amount	Cheque or payment within weeks

How You Receive the Saving

Current Year Saving

Method	How
Tax code adjustment	Higher earner pays less tax
Automatic	Through PAYE
Each pay	Slightly more take-home

Backdated Amount

Method	How
Cheque	To higher earner
Or adjustment	To tax bill/code
Lump sum	For previous years

When to Cancel

Reasons to Cancel

Situation	Action
Divorce or separation	Must cancel
Lower earner now earns more	May need to cancel
Higher earner now 40%	Should cancel
Death	Must inform HMRC

How to Cancel

Step	Action
1	Contact HMRC
2	Or use online service
3	Allowance reverts next year

Situations to Consider

Income Changes During Year

Situation	What Happens
Lower earner starts earning more	May owe tax
Higher earner gets raise to 40%	Benefit reduces/ends
Job loss	May become eligible

vs Married Couple’s Allowance

Marriage Allowance	Married Couple’s Allowance
For couples under 89	For couples where one born before 6 April 1935
£252/year saving	Up to £1,037/year
Can’t claim both	Choose one

Self-Employed Partners

Situation	Details
Lower earner self-employed	Still eligible if profit under £12,570
Check profit	After expenses
May vary by year	Reassess annually

Common Questions

Does It Affect Benefits?

Benefit	Affected?
Universal Credit	No
Child Benefit	No
Pension Credit	May affect
Tax Credits	May affect — check

What If We Weren’t Eligible Every Year?

Approach	Details
Claim eligible years	Even if gaps
HMRC calculates	Which years to include
Partial backdating	Better than nothing

What If Higher Earner Just Under 40%?

Situation	Consider
Income near £50,270	May push into 40%
Transfer could help	More stays at 20%
Check carefully	Benefit applies

Summary: Marriage Allowance Checklist

Check Eligibility

Requirement	Status
Married/civil partnership	☐
Lower earner under £12,570	☐
Higher earner basic rate only	☐
Not claiming Married Couple’s Allowance	☐

Application Checklist

Step	Done
Visit gov.uk Marriage Allowance	☐
Lower earner applies	☐
Have both NI numbers ready	☐
Request backdating	☐
Note to check annually	☐

Key Numbers

Figure	Amount
Allowance transferred	£1,260
Annual saving	£252
Max backdating	4 years
Max backdated claim	~£1,200

If you’re eligible, there’s no reason not to claim. It’s free money from the government — apply once and it continues automatically.

Marriage Allowance Explained UK — Claim £252 Per Year

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