Marriage Allowance checker
Marriage Allowance can save eligible UK couples up to £252 a year in Income Tax. You can also backdate claims up to four years — potentially worth over £1,200 in one go. Four quick questions to check if you qualify.
Eligibility check
How Marriage Allowance works
Marriage Allowance lets a lower earner transfer 10% of their personal allowance — £1,260 in 2025/26 — to a spouse or civil partner. The transferred allowance is worth 20% of £1,260 = £252 a year off the higher earner's tax bill.
The mechanics are simple. The lower earner's tax code drops from 1257L to 1131N (£11,310 personal allowance — £1,260 less than standard). The higher earner's tax code rises to 1383M (£13,830 allowance — £1,260 more). Both happen automatically through PAYE once HMRC has processed your application.
Who qualifies in 2025/26
- You must be married or in a civil partnership. Cohabiting partners don't qualify, no matter how long together.
- The lower earner's income must be below £12,570 (i.e. they don't use their full personal allowance).
- The higher earner must be a basic-rate taxpayer — income between £12,570 and £50,270. Higher-rate taxpayers can't receive Marriage Allowance.
- Both partners must have been born on or after 6 April 1935.
The Scottish rules differ slightly: in Scotland, the higher earner can be a starter, basic or intermediate-rate taxpayer (income up to £43,662), reflecting Scotland's different bands.
Backdating: up to four years
You can backdate Marriage Allowance to any tax year from 2021/22 onwards (the earliest year still in time for a claim made in 2025/26). That's up to £1,260 in one go if you were eligible for all four years.
HMRC pays backdated claims as a cheque or bank transfer to the higher earner. The 2025/26 saving (£252) goes through the current tax code rather than as a lump sum.
How to apply (free, takes 10 minutes)
- Go to gov.uk/marriage-allowance/how-to-apply — the lower earner applies, not the higher earner.
- Sign in with Government Gateway (or create an account — needs ID).
- You'll need both partners' National Insurance numbers and a piece of ID for the lower earner (driving licence, passport, or three recent payslips).
- Confirm any backdated years you want to claim.
- HMRC processes within 2 weeks. Backdated refunds usually arrive in 4–8 weeks.
Important: apply through GOV.UK directly. Paid "tax refund agents" online will charge 30–50% of your refund for doing this same free service. They are not necessary.
When Marriage Allowance is NOT a good idea
There's one trap. If the lower earner's income is between £11,310 and £12,570, claiming Marriage Allowance reduces their personal allowance below their own income, meaning they start to pay Income Tax on the slice between their reduced allowance and their actual earnings.
Example: lower earner on £12,000. Without Marriage Allowance: £0 tax. With Marriage Allowance: allowance drops to £11,310, so they now pay 20% × (£12,000 − £11,310) = £138 tax. The higher earner saves £252. Net household saving: £114. Still a win, but smaller than the headline.
Below £11,310 of lower-earner income, there's no downside — the full £252 saving applies.
What happens if your circumstances change
- You divorce or your civil partnership dissolves: tell HMRC. Marriage Allowance stops on the date of dissolution.
- The lower earner's income goes above £12,570: you can cancel, or HMRC may auto-stop the transfer when they reconcile your tax position at year-end.
- The higher earner becomes a higher-rate taxpayer: the allowance is no longer valid for that year. HMRC reclaims it through their tax code.
- One of you dies: the surviving partner keeps the allowance for the rest of that tax year. Backdated claims can be made by the surviving partner for years before the death.
FAQs
Is Marriage Allowance worth £252 every year?
Yes — £252 every year you remain eligible. Plus up to £1,260 in one-off backdated savings if you've been eligible but not claiming for the past four years.
Do I need to reapply every year?
No. Once granted, Marriage Allowance continues automatically until you cancel it, your circumstances change, or HMRC's annual reconciliation flags you as no longer eligible.
Can we both apply?
No — only the lower earner can transfer the allowance, and only one direction. Whichever of you has the lower income makes the application.
What about "Married Couple's Allowance"?
That's a different, much more generous scheme but it only applies if at least one spouse was born before 6 April 1935. The two are mutually exclusive.
Will it affect my benefits?
No — Marriage Allowance is a tax adjustment, not income. It doesn't affect Universal Credit, Tax Credits or any other benefit assessment.