Marriage Allowance: How to Save up to £252 a Year (and Backdate It)

Marriage Allowance is one of the simplest tax savings available, yet many eligible couples have never claimed it. If one of you earns less than the personal allowance, it's worth a few minutes to check.

How does it work?

Everyone has a tax-free personal allowance of £12,570. If you don't use all of yours, Marriage Allowance lets you transfer £1,260 of it to your spouse or civil partner. Their tax bill falls by up to £252 a year (20% of £1,260).

Who qualifies?

• You're married or in a civil partnership (living together isn't enough)
• The person transferring the allowance has income below £12,570 — for example not working, working part-time, on maternity leave or with low self-employed profits
• The person receiving it pays income tax at the basic rate — which in Scotland means the starter, basic or intermediate rate
• Neither of you was born before 6 April 1935 (if so, Married Couple's Allowance may be better)

If the higher earner pays tax at the Scottish higher rate or above, you can't claim.

Backdate up to 4 years

You can backdate a claim to any tax year since 5 April 2022 in which you were both eligible — up to 4 previous years. Including the current year, that could mean a refund of over £1,000 for couples who have qualified throughout.

How to apply

1. The lower earner applies online through HMRC — it takes a few minutes.
2. You need both National Insurance numbers and some ID for the person applying.
3. The higher earner's tax code is adjusted for the current year, and any backdated amount is paid as a refund (by cheque or to their bank account).

If you file Self-Assessment, you can also claim through your tax return. The allowance renews automatically each year until one of you cancels it or your circumstances change.

When to cancel

Cancel if the lower earner's income rises above £12,570, the higher earner moves into the higher rate band, or you divorce or dissolve your civil partnership. Otherwise you may end up paying tax back.

Watch out for

• If the lower earner has savings interest, dividends or rental income, check their total income is still below £12,570.
• Self-employed people should look at profit, not turnover.
• Ignore phone calls or messages offering to claim it for a large fee — the HMRC application is free and simple.

Frequently Asked Questions

This guide is general information based on UK and Scottish tax rules as at 13 October 2026. It is not personal advice. Rates and thresholds change, so speak to us about your own situation.

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