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How to claim Marriage Allowance in the UK

In short. Marriage Allowance lets a non-taxpayer transfer £1,260 of their Personal Allowance to a basic-rate-paying spouse or civil partner, cutting their tax bill by up to £252 a year — and you can backdate up to four tax years.

It's free to claim and takes about ten minutes online with HMRC. The non-taxpayer must apply — not the taxpayer who receives the benefit.

Last reviewed:

·Estimated time: 15 min·Cost: Free

What you'll need

  • Your National Insurance number
  • Your partner's National Insurance number
  • Government Gateway user ID and password (or set one up during the application)
  • A way to verify your identity (passport, driving licence or recent tax info)

The steps

  1. 01

    Check you're both eligible

    You must be married or in a civil partnership. The lower earner's income must be under the Personal Allowance (£12,570 in 2025/26). The higher earner must be a basic-rate taxpayer (income £12,571–£50,270 in England, Wales and Northern Ireland, or up to £43,662 in Scotland).

    Official link →

  2. 02

    Confirm it's worth doing

    Transferring £1,260 reduces the higher earner's taxable income by that amount, saving up to £252 in tax. If the lower earner has income between £11,310 and £12,570, work out whether the transfer would push them into paying tax — it sometimes still leaves a net benefit but check first.

  3. 03

    The lower earner applies online

    Go to gov.uk/apply-marriage-allowance and sign in with your Government Gateway. Apply through the official gov.uk page only — never via a third-party 'tax refund' agent who will take a cut.

    Official link →

  4. 04

    Choose whether to backdate

    You can backdate the claim for up to four tax years (2021/22 onwards in 2025/26) if you were eligible in each of those years. HMRC sends a cheque for past tax years; the current year is given as a tax code adjustment.

  5. 05

    Wait for confirmation

    HMRC processes the claim and sends both partners a confirmation. The taxpayer's tax code is updated (usually with an 'M' suffix) and the non-taxpayer's code gets an 'N' suffix. Payslips should reflect the change within one or two pay runs.

Common pitfalls

  • Cohabiting couples can't claim — must be married or in a civil partnership
  • Never apply through a third-party agent — gov.uk is free
  • If your circumstances change you must tell HMRC (separation, income changes)

FAQ

Can I cancel Marriage Allowance?
Yes. The recipient can cancel at any time via their HMRC personal tax account. The transfer continues until the end of the tax year unless your relationship ends, in which case it ends from the start of that tax year.
What happens to Marriage Allowance if my partner dies?
If the lower earner dies, their executor can backdate the transfer up to four years if it was missed. If the higher earner dies, the lower earner keeps the full Personal Allowance for that year.
Is Marriage Allowance the same as Married Couple's Allowance?
No. Married Couple's Allowance is a separate, more generous tax break only available if one of you was born before 6 April 1935.
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