Marriage Allowance
If you are married or in a civil partnership and one of you earns less than the Personal Allowance, you can transfer a portion of your unused allowance to your partner — saving up to £252 in tax every year, and up to £1,260 if you backdate the full four years.
£1,260
Allowance transferred
£252/yr
Tax saved per year
4 years
Can be backdated
How does it work?
Everyone in the UK has a Personal Allowance — the amount you can earn tax-free each year (£12,570 in 2025/26). If one partner earns less than this amount, part of their allowance goes unused.
Marriage Allowance lets the lower earner transfer exactly £1,260 of their unused allowance to their partner. The receiving partner gets a larger tax-free amount, reducing their income tax bill by £252 per year (20% of £1,260).
The transfer is handled through your tax codes. The lower earner gets an N code (e.g. 1131N — reduced by £1,260) and the recipient gets an M code (e.g. 1383M — increased by £1,260). HMRC adjusts the codes automatically once the application is approved.
Crucially, you can backdate the claim for up to four previous tax years. If you have been eligible since 2021/22 and never claimed, HMRC will pay out the backdated tax savings as a lump-sum refund.
Who is eligible?
You are married or in a registered civil partnership (cohabiting partners do not qualify)
One partner earns below the Personal Allowance threshold (£12,570 in 2025/26)
The other partner pays income tax at the basic rate (earns between £12,571 and £50,270)
Neither partner pays higher rate (40%) or additional rate (45%) income tax
Both partners are UK residents for tax purposes
Backdated claims — how much could you get?
| Tax year | Allowance transferred | Tax saving |
|---|---|---|
| 2021/22 | £1,260 | £252 |
| 2022/23 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
| Total (5 years) | £6,300 | £1,260 |
Claims for 2021/22 expire on 5 April 2026. If you have not yet claimed, do it now before that year is lost.
How to claim
The lower earner applies — not the recipient
It is the partner with the lower income who must make the application. You cannot apply on your partner's behalf. Go to gov.uk and search 'Apply for Marriage Allowance'.
Sign in with Government Gateway or GOV.UK One Login
You will need your National Insurance number and either a Government Gateway ID or GOV.UK One Login. If you do not have one, you can create an account in a few minutes.
Confirm your details and your partner's NI number
The form asks for both partners' National Insurance numbers and confirms that neither is a higher rate taxpayer. The whole process takes around 5 minutes.
Select backdated years
The application lets you tick previous tax years you want to include. HMRC will calculate the backdated refund and pay it as a cheque or bank transfer, separate from the ongoing code adjustment.
HMRC updates both tax codes
Once approved, HMRC sends updated coding notices to both partners. The lower earner's code gets an N suffix; the recipient's code gets an M suffix with an increased number. Any backdated refund is paid within 5 weeks.
Common questions
What if the lower earner has no income at all?
They can still transfer the allowance as long as they are not a higher rate taxpayer. Having zero income is fine — their entire allowance is unused, and £1,260 of it can be transferred.
What happens if the recipient's income rises above £50,270?
The allowance is automatically cancelled when the recipient becomes a higher rate taxpayer. HMRC will adjust the codes. If it happened in a past year where you already claimed, HMRC may request repayment of the saving for that year.
Can we cancel the transfer if our circumstances change?
Yes. Either partner can cancel Marriage Allowance by contacting HMRC. It will end at the start of the next tax year.
We divorced mid-year — do we owe money back?
No repayment is required for the year of separation or divorce. The allowance continues until the end of that tax year, then stops.
My partner has died — can I still claim for past years?
Yes. HMRC allows backdated claims after the death of a spouse. The living partner can claim on behalf of the estate for years when both were eligible.
Deadline reminder
Claims for the 2021/22 tax year must be submitted by 5 April 2026. After that date, that year is permanently closed and the £252 saving is lost. If you have not yet claimed, apply today at gov.uk.
See the impact on your take-home pay
Use our salary calculator with your M or N tax code to see exactly how Marriage Allowance changes your monthly net pay.
Open salary calculator