Marriage Allowance
UK tax glossary · Last reviewed: April 2026
The lower earner can transfer £1,260 of their Personal Allowance to the higher earner, as long as the recipient pays basic-rate tax (i.e. earns below £50,270). Tax codes M (recipient) and N (donor) reflect the transfer.
The recipient's tax bill reduces by £252 per year. Both partners must consent to the transfer, and it is usually claimed online via GOV.UK. The claim is automatically renewed each year unless cancelled.
Backdated claims are worth up to £1,260 in total — four previous tax years plus the current year can be claimed in one go. Eligible couples who have not claimed can recover significant sums.
Worked example
Lower earner earns £10,000. Higher earner earns £32,000 (basic-rate taxpayer). Transfer: £1,260. Higher earner saves: £1,260 × 20% = £252/year. If backdated 4 years: up to £1,008 refund.
Common questions
Can I apply for Marriage Allowance if my partner does not have a job?
Yes, as long as the non-earning partner has a Personal Allowance (i.e. is under 75 and not already surrendering it) and the working partner pays basic-rate tax.
What happens to Marriage Allowance if we separate?
It automatically ends at the end of the tax year in which you separate or divorce. Notify HMRC to avoid underpayments in future years.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.