Marriage Allowance: Are You Missing Out on £252 a Year?
By TaxHelper Editorial · Last updated 11/06/2026
An estimated 2.4 million eligible couples in the UK have never claimed Marriage Allowance — leaving £252 per year (and potentially over £1,000 in backdated claims) unclaimed.
What Is Marriage Allowance?
Marriage Allowance lets the lower-earning partner in a married couple or civil partnership transfer up to £1,260 of their unused Personal Allowance to their partner. This reduces the higher earner's tax bill by up to £252 per year.
To qualify: the transferring partner must earn below £12,570, and the receiving partner must be a basic-rate taxpayer (income £12,571–£50,270).
How to Claim
The lower-earning partner applies at gov.uk/marriage-allowance. You need both NI numbers. Once approved, HMRC adjusts both tax codes automatically — the transferring partner gets the N suffix, the receiving partner gets M.
Backdated Claims — Up to £1,008
You can backdate claims up to four years. For 2026/27, you can claim back to 2022/23 — worth up to £1,008 as a lump sum.
| Tax year | Tax saving |
|---|---|
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| Total | £1,008 |
Read more in our Marriage Allowance refund guide.