Marriage Allowance

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner if they earn more than you. This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year). To benefit as a couple, you (as the lower earner) must have an income of £12,570 or less. Your partner must be a basic rate taxpayer.

You can backdate your claim to include any tax year since 6 April 2020 that you were eligible for Marriage Allowance.

To claim, you and your partner must have been born on or after 6 April 1935 and neither of you pay tax at the higher or additional rate.

If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple's Allowance instead.

If your partner has passed away since 5 April 2020, you can still claim.

Example

If you earn £10,000 a year, and your Personal Allowance in 2024-25 is £12,570 and your partner also has a Personal Allowance of £12,570 and earns £16,000 a year. They will usually pay 20 per cent income tax on everything they earn over £12,570.

Transferring £1,260 of your Personal Allowance to your partner will reduce their tax by £252 in the 2024-25 tax year.

Further help

You can apply online at gov.uk. Applications must be made by the person with the lower income and you'll need your and your partner's National Insurance numbers.

If you need further information or help with claiming the Marriage Allowance, call our Tax Advice Service on 0303 123 9999 or email [email protected].