To claim Marriage Allowance, the lower earner applies on gov.uk to transfer £1,260 of their Personal Allowance to their spouse or civil partner. It takes about ten minutes and is free. If you qualify, the higher earner's tax drops by up to £252 a year, and you can backdate the claim to 6 April 2022, so a couple who has qualified throughout could receive up to £1,260 in total for 2022/23 to 2026/27.
This guide covers the claim step by step, worked examples of who qualifies, and the tax code changes to expect. For more on older years, see our guide to Marriage Allowance back claims.
Check you qualify
You can claim if all of these apply:
- You are married or in a civil partnership. Living together is not enough.
- The lower earner has income below their Personal Allowance, usually £12,570, or does not pay Income Tax.
- The higher earner pays tax at the basic rate, usually on income between £12,571 and £50,270. In Scotland they must pay the starter, basic or intermediate rate, usually on income between £12,571 and £43,662.
- Neither of you was born before 6 April 1935. If one of you was, Married Couple's Allowance is likely to be better, and you cannot have both.
Worked examples: who qualifies
| Couple | Qualifies? | Why |
|---|---|---|
| A earns £9,000, B earns £35,000 | Yes | A under £12,570, B basic rate |
| A no income, B earns £60,000 | No | B is a higher rate taxpayer |
| A earns £10,000, B earns £45,000 in Scotland | No | B pays Scottish higher rate |
| A State Pension only, B earns £28,000 | Yes, small gain | See note below |
Note on incomes just under £12,570: after the transfer, the lower earner's own allowance drops to £11,310, so any income between £11,310 and £12,570 becomes taxable at 20%. The full new State Pension is £241.30 a week (about £12,548 a year), so a pensioner on that alone would pay about £248 in tax while their partner saves £252: a gain of only a few pounds. The biggest benefit goes to couples where the lower earner's income is £11,310 or less. Check your figures with the take-home pay calculator.
How to claim online, step by step
You can also apply by post for backdated claims. There is no need to use a claims company: they charge a share of your refund for something you can do yourself for free.
- 1. The lower earner applies. Go to the Marriage Allowance page on gov.uk and start the online application.
- 2. Have the details ready: both National Insurance numbers, and identity details for the person applying so HMRC can verify you, such as a passport or payslip.
- 3. Choose the years: the online service lets you claim for the current tax year and backdate to any eligible year from 2022/23.
- 4. Submit and keep the reference. HMRC will confirm by letter or in your account.
- 5. Check the tax codes. The higher earner's code usually gains an M (for example 1383M) and the lower earner's an N (for example 1131N).
- 6. Call if your situation is more complex. If you have savings, dividend or other untaxed income, or do not know your taxable income, HMRC asks you to call the Income Tax helpline instead.
Backdating: how much you could get
You can backdate to 6 April 2022 for any years you were both eligible. The Personal Allowance has been £12,570 throughout, so each year is worth up to £252.
| Tax year | Maximum | Paid as |
|---|---|---|
| 2022/23 | £252 | Lump sum |
| 2023/24 | £252 | Lump sum |
| 2024/25 | £252 | Lump sum |
| 2025/26 | £252 | Lump sum |
| 2026/27 | £252 | Through tax code or refund |
Backdated amounts are paid to the higher earner as a lump sum. The four-year window moves forward each April: after 5 April 2027 you will no longer be able to claim for 2022/23, so do not leave it. If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline.
After you claim: renewals and changes
- The transfer renews automatically each tax year until one of you cancels it.
- Cancel it if the lower earner's income rises above the Personal Allowance, the higher earner becomes a higher rate taxpayer, or you divorce, separate or end the civil partnership. The timing of the change depends on who cancels and why, so check gov.uk or call HMRC.
- If your partner dies, contact HMRC; the surviving partner's allowance may be adjusted.
- Keep an eye on your tax codes each April in your personal tax account or the HMRC app.
Put the £252 to work
£252 a year works out at £21 a month. If it comes through the tax code, it is easy for it to disappear into everyday spending. Set up a £21 standing order to savings, or put a backdated lump sum straight towards a goal: our savings goal calculator shows how far it gets you. If you would rather save as you go, SYM suggests a small daily amount and keeps track of your streak. For other ways couples can save together, see our savings challenges for couples and joint finances guide.
Frequently asked questions
How do I claim Marriage Allowance?
How far back can I claim Marriage Allowance?
Who should apply, the higher or lower earner?
Can pensioners claim Marriage Allowance?
Do we need to reapply every year?
- marriage allowance
- income tax
- HMRC
- couples
- tax relief