Who can claim Marriage Allowance?

Marriage Allowance is available to married couples and civil partners where the lower earner has income below £12,570 and the higher earner pays basic rate tax (income £12,570–£50,270).

What if the lower earner has some income — can they still transfer?

Yes. The lower earner can transfer up to £1,260 minus any personal allowance already used by their own income. The maximum £252 saving applies when the lower earner earns nothing.

How do I apply for Marriage Allowance?

The lower earner applies online at gov.uk/marriage-allowance using a Government Gateway account. You need both partners' NI numbers and dates of birth. Once set up it renews automatically each year.

UK Marriage Allowance Calculator

Q: Can I backdate a Marriage Allowance claim?

Yes, you can backdate up to 4 previous tax years, potentially receiving a lump sum of up to £1,008 in underpaid tax refunds paid directly to the higher earner.

Q: What happens to Marriage Allowance if we divorce or separate?

Marriage Allowance ends when a marriage is legally dissolved or when a couple permanently separates. There is no claw-back of past savings already received.

Check eligibility and estimate your annual tax saving. Transfer up to £1,260 of unused personal allowance and save up to £252 per year — backdate claims for up to 4 years.

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Lower Earner's Income(annual gross)

Higher Earner's Income(annual gross)

Marriage Allowance Eligibility

Eligible

Lower Earner CheckPass — £9,000 < £12,570

Higher Earner CheckPass — Basic rate taxpayer

Transferable Amount£1,260

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Advanced Calculator

Backdating chart showing savings per tax year, and full eligibility checker including Scottish rate differences.

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Your Details

Lower Earner Income

Higher Earner Income

Tax Jurisdiction

Year of Marriage / Civil Partnership

Backdated Savings by Tax Year

Total Backdated Marriage Allowance

£1,510 total

Annual Saving (current year)£252/yr

Years Backdatable6

Earliest Year2020-21

EligibleYes

You can backdate a Marriage Allowance claim for up to 4 previous tax years (from 2019-20 if eligible throughout). Each year's repayment will be paid directly to the higher earner's bank account. Apply at gov.uk/marriage-allowance.

Professional Simulator

Full tax optimisation combining Marriage Allowance, Blind Person's Allowance, pension contributions, and Gift Aid — with and without reliefs comparison.

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Couple's Income Details

Lower Earner Income

Higher Earner Income

Tax Jurisdiction

Available Tax Reliefs

Claim Marriage Allowance

Pension Contributions (gross, lower earner)

Gift Aid Donations (higher earner)

Combined Tax Optimisation

£252 annual savings

✓

Marriage Allowance

£1260 transferred × 20% rate

£252/yr

–

Blind Person's Allowance

£3070 × 20% basic rate

N/A

–

Pension Contributions

20% basic rate relief added at source

N/A

–

Gift Aid (higher rate relief)

25% additional relief on Gift Aid

N/A

Without Reliefs

Lower earner tax: £0

Higher earner tax: £5,086

Combined: £5,086/yr

With All Reliefs

Saving: £252/yr

Monthly benefit: £21/mo

Net combined tax: £4,834/yr

What is Marriage Allowance?

The UK Marriage Allowance lets one spouse or civil partner transfer up to £1,260 of their unused personal tax allowance to their partner. This reduces the higher earner's tax bill by up to £252 per year. It is available to married couples and civil partners where one earns below the personal allowance (£12,570) and the other pays basic rate income tax.

You can also backdate a claim for up to 4 previous tax years, potentially receiving a lump sum of up to £1,008 in underpaid tax refunds.

Marriage Allowance Formula

Transferable amount: Up to £1,260 of personal allowance Annual tax saving: £1,260 × 20% basic rate = £252/year 4-year backdating: Up to 4 × £252 = £1,008 lump sum Eligibility: Lower earner: gross income LESS THAN £12,570 Higher earner: gross income between £12,570 and £50,270 (basic rate taxpayer only)

Example Calculation

Example: Non-working spouse and basic rate earner

Lower earner income£0 (not working)

Higher earner income£32,000

Lower earner's personal allowance£12,570

Amount transferred£1,260

Higher earner's new allowance£13,830

Annual tax saving£252/year

4-year backdated total£1,008

The higher earner benefits because their first £13,830 of income is now tax-free (up from £12,570), saving exactly £252 at the 20% basic rate.

Frequently Asked Questions

Marriage Allowance is available to married couples and civil partners. The lower earner must have an annual gross income below £12,570 (the personal allowance for 2025/26). The higher earner must pay income tax at the basic rate — meaning income between £12,570 and £50,270. It is not available to higher or additional rate taxpayers. The lower earner applies and transfers up to £1,260 of their personal allowance.

Yes, the lower earner can still transfer allowance provided their income is below £12,570. The actual saving may be less than £252 if their income uses some of their personal allowance. For example, if the lower earner earns £11,500, they can only transfer £1,070 (£12,570 − £11,500), saving £214/year rather than £252. The maximum £252 saving only applies when the lower earner's income is zero or very low (leaving the full £1,260 unused).

The lower earner (the one transferring their allowance) applies online at gov.uk/marriage-allowance using their Government Gateway account. You will need both partners' National Insurance numbers and dates of birth. Once set up, the allowance transfers automatically each year. You can also apply by phone via HMRC (0300 200 3300) or by completing a self-assessment tax return if you file one.

Yes. You can backdate a claim for up to 4 previous tax years, provided you were eligible in those years. For the tax years 2021/22, 2022/23, 2023/24 and 2024/25, the saving was £252, £252, £252 and £252 respectively — a potential total backdated refund of up to £1,008. Backdated amounts are paid as a lump sum directly into the higher earner's bank account.

Marriage Allowance ends when a marriage or civil partnership is legally dissolved or when a couple permanently separates. You should inform HMRC if you separate, as the allowance will be cancelled. If you were claiming Marriage Allowance and later divorce, it does not affect the tax years it was already in place — there is no claw-back of past savings. The allowance is also cancelled automatically on the death of either partner.