Marriage Allowance — transferring £1,260 of tax-free allowance
Quick answer: Marriage Allowance lets one partner transfer £1,260 of their unused Personal Allowance to the other, saving up to £252 a year in tax.
Marriage Allowance lets one partner transfer £1,260 of their unused Personal Allowance to the other, saving up to £252 a year in tax. It is worth claiming if one of you earns under £12,570 and the other is a basic-rate taxpayer.
Last reviewed:
Primary source: https://www.gov.uk/marriage-allowance
Who qualifies
Both partners must be UK residents and either married or in a civil partnership. The lower earner needs taxable income under £12,570 (so they're not using their full Personal Allowance). The higher earner needs to be a basic-rate (20%) taxpayer — usually income between £12,570 and £50,270.
If the higher earner pays higher-rate (40%) tax, Marriage Allowance no longer applies. The Marriage Allowance ends entirely on income above the higher-rate threshold.
Scottish taxpayers: the higher earner must pay at the starter, basic or intermediate rate (income up to £43,662 in 2025/26).
How the transfer works
The lower earner transfers £1,260 of their £12,570 Personal Allowance to their partner. The partner's new Personal Allowance becomes £13,830, sheltering an extra £1,260 of income from 20% tax — saving £252.
The transfer is automatically renewed each tax year until one of you cancels it. You only need to apply once.
If your circumstances change (income rises above the higher-rate threshold, or relationship ends) you must cancel the transfer to avoid an unexpected tax bill.
Backdating up to 4 years
A claim made today can be backdated to include any of the previous 4 tax years where you both qualified — currently 2021/22, 2022/23, 2023/24 and 2024/25, plus 2025/26.
Maximum backdated value is around £1,000 (4 years × £252, plus current year). HMRC pays backdated amounts as a tax refund.
Apply free at gov.uk/marriage-allowance. Avoid the third-party 'claim agencies' that charge a fee for the same free service.
Common questions
- What if my partner has died?
- Marriage Allowance can still be backdated even if your spouse has died, going back up to 4 years from the date of claim. The Personal Representative of the estate handles the claim.
- Are pensions and savings income counted?
- Yes — taxable pensions count towards income for both partners. Tax-free ISA interest does not count. State Pension counts in full.
- What if I'm self-employed?
- Self-employed people can claim Marriage Allowance through their Self Assessment return. Most other people apply on gov.uk and HMRC adjusts the tax code for the year.