What is marriage allowance?
Marriage allowance, sometimes referred to as 'marriage tax allowance', is a tax break that enables a married person (or someone in a civil partnership) to claim a proportion of their spouse's personal allowance. In this article, we explain how marriage allowance is calculated, how you can make a claim and how it is paid.
Additionally, marriage allowance can be backdated, which means married couples may be eligible to claim up to £1,260. Read on to find out how.
Marriage allowance - Am I eligible?
First things first - are you eligible? You may qualify for marriage allowance if all of the following apply:
- You are either married or in a civil partnership
- You were born after 6th April 1935
- Either you or your spouse is a non tax payer (earning less than £12,570 per year)
- Either you or your spouse is a basic rate tax payer (earning between £12,570 and £50,270)
How is marriage allowance calculated?
In order to qualify for marriage allowance, you need to be married or in a civil partnership and must have been born after 6th April 1935. Simply living together does not mean you qualify for marriage allowance and if you were born before 6th April 1935 then you would instead need to consider a different type of tax break called Married Couple's Allowance.
One of you will need to be a non tax-payer (earning less than £12,570 per year) and one must be a basic rate tax-payer (earning between £12,571 and £50,270).
Our table below shows how marriage allowance works when one partner isn't working.
Marriage allowance example
| Lower Earner | Higher Earner | |
| Married? | Yes | Yes |
| Born after 6th April 1935 | Yes | Yes |
| Income | £10,000 | £35,000 |
| Qualify for marriage allowance? | Yes | Yes |
| Personal allowance | £12,570 | £12,570 |
| Allowable tax-transfer thanks to marriage allowance | -£1,260 | +£1,260 |
| Personal allowance after transfer | £11,310 | £13,830 |
| Tax Saving | £0 | £252 |
The spouse who has an unused amount of personal allowance can transfer some of their personal allowance to their partner. The amount for 2026/27 is £1,260 and once passed to the higher earner, they will benefit from having a higher personal allowance and will pay less tax as a result.
When can you apply for marriage allowance?
There is no cut-off as such, so you can apply straight away, and the good news is that it is relatively straightforward. You can apply online via HMRC's Marriage Allowance application page.
How to claim marriage allowance
Firstly, log onto HMRC's Marriage Allowance application page. You'll be asked the standard screening questions so that HMRC can confirm that you qualify, such as whether you are married, whether you were born after 6th April 1935 and that you have earned less than £12,570. Once confirmed, you'll need to provide your first name, surname, date of birth and national insurance number. If you experience any problems applying online, then you can apply over the phone, just call 0300 200 3300.
How many years can you backdate marriage allowance?
Once you have completed the application process (described above), you'll be notified that your application has been received and you will have the chance to apply for previous years' allowances retrospectively. You can backdate you claim for up to 4 previous tax years (in addition to claiming for the current tax year). This means that if you are eligible, you can claim for the current tax year and the previous four years, making a total of five tax years for which you can claim.
Of course, in order to qualify for the allowance for previous years, you will need to have met the qualifying criteria in those tax years. Below we provide a simple table that confirms the maximum tax break available for each year, meaning you could claim up to £1,260 in tax breaks.
Marriage allowance maximum tax break available 2022 - 2026
| Tax Year | Max Tax Break |
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| 2026/27 | £252 |
| Total | £1,260 |
The deadline for claiming marriage allowance for the 2022/23 tax year is April 5th 2027. Don't leave it until after that date, because once the deadline has passed, you'll be unable to claim for that year.
Don't forget: It is the non tax-payer who needs to apply to transfer their allowance, not the other way round.
How is marriage allowance paid?
In most cases, the allowance is paid by adjusting the higher earner's tax code, meaning they pay less tax over the remainder of the tax year. So, rather than receiving actual cash from HMRC or a marriage allowance rebate cheque, the higher earner will simply be paying less tax going forward. If the higher earner is self-employed then their tax bill will be adjusted accordingly via self-assessment.
How long does marriage allowance take to process?
It can take up to two months for HMRC to process the changes to the recipient's tax code. If the recipient is self-employed then the rebate should be processed when they file their tax return.
Do you have to apply for marriage allowance every year?
You do NOT have to apply every year. Your personal allowance will transfer automatically to your partner until one of you cancels the marriage allowance or you inform HMRC that your circumstances have changed, eg, because of divorce, employment pushing you into a higher-rate tax threshold or death.
Once you've applied, you (or your partner) will get the extra allowance either:
- By changing the higher earner's tax code, which can take up to two months.
OR - When they file their self-assessment tax return.
How do I stop marriage allowance
If you wish to stop marriage allowance it is relatively straightforward, you simply need to visit HMRC's marriage allowance page (in the same way that you apply for marriage allowance) and confirm that your circumstances have changed. You will need full name, date of birth and national insurance number and should take no longer than 5 minutes in total.
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