Marriage Allowance is a tax break for married couples and civil partners where one partner earns below the Personal Allowance threshold. It's free money, yet many eligible couples never claim it. If you qualify, you can get up to £252/year, and you can backdate claims for four previous tax years, meaning up to £1,260 in one go including the current year.
Who Qualifies for Marriage Allowance?
You qualify if: (1) you're married or in a civil partnership, (2) one partner earns less than the Personal Allowance (£12,570 in 2026/27), (3) the other partner is a basic-rate taxpayer earning between £12,571 and £50,270 (in Scotland, a starter, basic or intermediate rate taxpayer, which means income up to £43,662 in 2026/27). The lower-earning partner must have income low enough that they don't use their full Personal Allowance. This includes those not working, part-time workers, and people with small incomes from savings or property.
How Much Can You Claim?
The lower-earning partner can transfer up to 10% of their Personal Allowance — currently £1,260 — to their spouse. At the basic rate of 20%, this saves the higher-earning partner: £1,260 × 20% = £252 in income tax per year. You can backdate claims to 6 April 2022, potentially recovering over £1,000 in overpaid tax. Claims are processed by HMRC, who either issue a cheque or adjust your tax code.
- Annual saving: up to £252 per tax year
- Backdatable to: 6 April 2022 (4 previous tax years)
- Maximum backdated refund: £1,008 for the four previous years, plus £252 for the current year
- Applied via: HMRC online account or phone
How to Claim Marriage Allowance
The lower-earning partner must apply — the allowance is transferred FROM them TO their spouse. Apply online at gov.uk/marriage-allowance — you'll need your National Insurance number, your partner's NI number, and a Government Gateway account. The whole process takes about 10 minutes. Once set up, the allowance renews automatically each tax year until your circumstances change.
Can we claim if one partner has no income?
Yes — if one partner has zero income, they have an unused Personal Allowance of £12,570. They can transfer £1,260 of it to the working partner, saving £252/year.
What if we separate or divorce after claiming?
You should notify HMRC immediately if you separate, as the allowance is specific to the marriage or civil partnership. It will be removed from the tax year in which you separated.
Marriage Allowance vs Married Couple's Allowance
Don't confuse these. Marriage Allowance is the modern scheme (from 2015) available to most married couples. Married Couple's Allowance is a separate, older scheme only available when one partner was born before 6 April 1935. You can't claim both simultaneously. If you qualify for Married Couple's Allowance, it's worth more than Marriage Allowance — worth checking with HMRC if either partner is in their 90s.
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