Marriage Allowance: who can claim, and is it worth it?
If you're married or in a civil partnership and one of you earns less than the £12,570 tax-free allowance, you could cut your joint tax bill by up to £252 a year. You can also backdate it, so a first claim can be worth more.
How it works
The lower earner transfers £1,260 of their Personal Allowance to their partner. Their own allowance drops to £11,310, and their partner's tax bill falls by up to £252 (20% of £1,260). Once set up, it carries on every year until one of you cancels it.
Who can claim
- You're married or in a civil partnership. Couples who just live together can't claim.
- The lower earner has income below the £12,570 Personal Allowance, or doesn't pay income tax.
- The higher earner pays basic-rate tax, which usually means income between £12,571 and £50,270. In Scotland, they need to pay the starter, basic or intermediate rate, which usually means up to £43,662.
- If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more. You can't have both.
Is it worth it?
It depends on how much the lower earner makes, because transferring the allowance can mean they start paying tax. Examples for 2026/27, with the higher earner on £30,000:
| Lower earner's income | Partner saves | Lower earner pays extra | Couple better off by |
|---|---|---|---|
| £0 (not working) | £252 | £0 | £252 |
| £10,000 | £252 | £0 | £252 |
| £12,000 | £252 | £138 | £114 |
The full £252 is only gained if the lower earner's income stays under £11,310, their reduced allowance. Between £11,310 and £12,570 they'd pay 20% tax on the part above £11,310, so the gain shrinks. It's still worth claiming as long as their income is below £12,570.
How to claim
- The lower earner applies online on GOV.UK. If you both only have wages, the person who earns less makes the claim. If either of you has other income, such as savings interest or dividends, HMRC's Income Tax helpline can help you work out who should claim.
- HMRC gives the allowance by changing the higher earner's tax code, which can take up to two months, or through their Self Assessment tax return.
- It counts from 6 April, the start of the tax year, so a claim made part-way through still covers the whole year.
You don't need to pay a company to claim for you, because the application is made directly with HMRC.
Backdating
You can backdate a claim to 6 April 2022, covering the 2022/23 tax year onwards, for any years you were eligible. If you qualified in every one of those years, a first claim can be worth several years of savings.
When things change
- If your income changes and you're no longer eligible, the person who claimed must cancel it. It runs until the end of that tax year (5 April).
- If you divorce, end a civil partnership or legally separate, either of you can cancel, and the change may be backdated to the start of that tax year.
- If your partner dies, special rules apply depending on who transferred the allowance. HMRC's guidance explains what happens.
- Leaving the Marriage Allowance section blank on a tax return doesn't cancel it. You need to cancel through HMRC online or by phone.
See the saving in the calculator.
Try £30,000 receiving the allowance