What is the Marriage Allowance?

Marriage Allowance UK: How to Claim and Save Up to £252 on Your Tax Bill (2025 Guide)

Did you know that thousands of UK couples miss out on a simple tax break worth up to £252 per year?
The Marriage Allowance lets you transfer part of your tax-free personal allowance to your partner, potentially cutting your household tax bill.

In this guide, we’ll explain exactly how the Marriage Allowance works, who’s eligible, how to apply, and what to watch out for.

What Is the Marriage Allowance?

Marriage Allowance is a UK tax relief available to married couples and civil partners.
If one partner earns less than the personal allowance (£12,570 for 2025/26) and doesn’t use it all, they can transfer up to £1,260 of that allowance to their partner.

That transfer reduces the higher earner’s taxable income, saving them up to £252 per tax year (20% of £1,260).

This relief is designed for couples where one person earns below the tax-free threshold and the other is a basic rate taxpayer.

Who Can Claim Marriage Allowance?

To qualify for Marriage Allowance in the UK:

You must be married or in a civil partnership.
One partner must have an income below £12,570 (the personal allowance).
The other partner must be a basic rate taxpayer:
- In England, Wales and Northern Ireland, this usually means earning between £12,571 and £50,270.
- In Scotland, income tax bands differ slightly — check the latest thresholds on GOV.UK.
You were both born after 5 April 1935. (If earlier, Married Couple’s Allowance may apply instead.)

You can also backdate your claim by up to four tax years, meaning a couple could receive over £1,000 in tax refunds if eligible.

How the Marriage Allowance Works

Here’s the process in simple terms:

The lower-earning partner applies to transfer part of their unused personal allowance to their spouse or civil partner.
HMRC adjusts the recipient’s tax code, reducing the amount of tax they pay.
The transfer continues automatically every year, unless you cancel or your circumstances change.
You can backdate your claim online to include previous tax years, and HMRC may issue a cheque or bank payment for refunds.

Tax codes usually change to reflect the allowance:

The transferor (the one giving away allowance) will have an “N” suffix on their tax code.
The recipient will have an “M” suffix to show they’re receiving Marriage Allowance.

Worked Example: How Marriage Allowance Saves You Money

Total household tax saving: £252 per year — and potentially over £1,000 if you backdate four years.

How to Apply for Marriage Allowance

You can apply online via the official GOV.UK Marriage Allowance portal.

You’ll need:

Both partners’ National Insurance numbers
One partner’s proof of identity (e.g. payslip, passport, P60)

The process takes around 10 minutes, and HMRC will confirm by email or letter. Backdated claims usually result in a refund cheque or direct bank payment.

You can also apply by phone or through self-assessment if you’re self-employed.

Things to Watch Out For

Income changes: If the lower earner’s income rises above the personal allowance, you might lose eligibility.
Higher rate taxpayers: You can’t claim if the recipient’s income exceeds the higher rate threshold.
Scotland: Income tax thresholds differ – check eligibility carefully.
Marriage breakdown or death: Claims end automatically when your circumstances change.
Always review your claim annually, especially if one partner’s income fluctuates.

Key Takeaways

Marriage Allowance is a simple UK tax relief that can save couples up to £252 per year.
It applies to married couples and civil partners where one earns below the personal allowance and the other is a basic rate taxpayer.
You can backdate up to four years, boosting savings to over £1,000.
Applying is quick and free via GOV.UK.
Review eligibility yearly to make sure you’re still entitled.

Unsure if you’re eligible or want to make sure you’re claiming everything you can? Contact our team for a free eligibility check and see how much you could save through Marriage Allowance and other tax reliefs.