Marriage Allowance UK: Who Qualifies & How to Claim £1,260
💷 Worth up to ~£1,250: the Marriage Allowance saves eligible couples £252 a year, and you can backdate a claim by 4 years — so a first claim can be worth around £1,250 in total. It's free to apply.
- The Marriage Allowance lets a non-taxpayer transfer £1,260 of their personal allowance to a basic-rate-taxpayer spouse or civil partner.
- That saves the couple up to £252 in tax a year.
- The lower earner must earn under £12,570; the higher earner must be a basic-rate taxpayer (£12,571–£50,270).
- You must be married or in a civil partnership — living together doesn't count.
- Claims can be backdated 4 years, so a first claim can be worth around £1,250.
- Apply free on gov.uk — never pay a third party to do it.
The Marriage Allowance is one of the most overlooked tax breaks in the UK — HMRC estimates millions of eligible couples never claim it. If one of you earns under the personal allowance and the other is a basic-rate taxpayer, you could be handing HMRC £252 a year you don't need to. Here's exactly how it works, who qualifies, and how to claim it (for free).
What is the Marriage Allowance?
The Marriage Allowance lets you transfer £1,260 of your personal allowance to your husband, wife or civil partner. It's designed for couples where one person doesn't use all of their tax-free personal allowance and the other pays basic-rate tax.
By moving £1,260 of unused allowance across, the higher-earning partner gets £1,260 more tax-free income — reducing their tax bill. The £1,260 figure is 10% of the £12,570 personal allowance, which is frozen for 2026/27.
How much is it worth?
Transferring £1,260 of allowance saves the receiving partner 20% of £1,260 — that's £252 a year. It's not a payment you receive; it's a reduction in the higher earner's tax bill.
The real value comes from backdating: because you can claim for the previous four tax years as well as the current one, a first-time claim can be worth around £1,250 in total as a lump-sum refund plus the ongoing annual saving. To see how your income sits against the thresholds, our UK Salary Calculator gives you a quick breakdown.
Who qualifies for the Marriage Allowance?
To claim, all of these must apply:
| Condition | Detail |
|---|---|
| Relationship | Married or in a civil partnership (not just cohabiting) |
| Lower earner | Income below the £12,570 personal allowance (a non-taxpayer) |
| Higher earner | A basic-rate taxpayer — income £12,571–£50,270 (£43,662 in Scotland) |
The key point: the higher earner must be a basic-rate taxpayer. If they pay higher or additional rate tax, you're not eligible. It's the lower earner who applies, transferring part of their allowance across.
How do you claim it?
You claim free, directly through gov.uk — the lower-earning partner makes the application using their Government Gateway account. You'll need both partners' National Insurance numbers and a form of ID to verify who you are.
Once approved, HMRC usually applies it by changing the higher earner's tax code, so the saving comes through automatically going forward, and it renews each year until you cancel it or your circumstances change. Beware of third-party sites that charge a fee to "claim it for you" — the official application costs nothing.
Can you backdate a claim?
Yes — and this is where the money is. You can backdate a Marriage Allowance claim by up to four tax years, as long as you were eligible in each of those years. HMRC pays the backdated amount as a refund, usually by cheque or bank transfer.
So a couple claiming for the first time can pick up roughly £1,250 — four years of backdated savings plus the current year — in one go. If you think you've been eligible for a while but never claimed, it's well worth doing before the oldest year drops out of the four-year window.
When is it not worth claiming?
In a few situations the Marriage Allowance doesn't help — or could even cost a little:
- If the higher earner is a higher or additional-rate taxpayer, you don't qualify at all.
- If the lower earner's income is only just under £12,570, transferring £1,260 of allowance can push their own small tax liability up — check the couple is better off overall.
- Couples eligible for the Married Couple's Allowance (where one partner was born before 6 April 1935) should claim that instead — you can't have both.
For most basic-rate couples with one lower earner, though, it's a straightforward win. If you're unsure whether it stacks up for you, we can check it as part of your Self Assessment.
Frequently asked questions
How much is the Marriage Allowance worth?
It lets you transfer £1,260 of personal allowance to your spouse, saving up to £252 in tax a year. With a claim backdated four years, a first-time claim can be worth around £1,250 in total.
Who can claim the Marriage Allowance?
Married couples and civil partners where one earns below the £12,570 personal allowance and the other is a basic-rate taxpayer (income £12,571–£50,270). You cannot claim if the higher earner pays higher or additional-rate tax.
How do I claim the Marriage Allowance?
The lower-earning partner applies free on gov.uk using their Government Gateway account. HMRC then adjusts the higher earner's tax code, and the claim renews automatically each year until you cancel it.
Can I backdate a Marriage Allowance claim?
Yes, by up to four tax years, provided you were eligible in each year. HMRC pays the backdated amount as a refund, which is why a first claim can be worth around £1,250 including the current year.
We'll check every allowance you're entitled to — Marriage Allowance included — and make sure you're not paying a penny more tax than you have to. Get a quote or message us today.
Related: our UK Salary Calculator and Self Assessment tax return service. Official guidance is on the gov.uk Marriage Allowance pages.