How does the Marriage Allowance work?

The Marriage Allowance is a simple way for couples to save on tax.

You transfer £1,260 (10%) of your Personal Allowance to your husband, wife, or civil partner if they earn more than you.

In 2024/25 tax year, this reduces their tax by up to £260.

Are we eligible?

Yes, if:

• You’re officially married or in a civil partnership
• One of you earns less than the Personal Allowance (£12,570 in 2024/25)
• The other partner is a basic 20% rate taxpayer: less than £50,270 in the 2024/25 tax year
• You were both born on or after 6 April 1935

How much can my partner get?

You can backdate your claim by up to four years:

• 2018/19 – £238
• 2019/20 – £250
• 2020/21 – £250
• 2021/22 – £260
• 2022/23 – £260
• 2023/24 – £260

So if you claim now and backdate, your partner/spouse can get up to £1,020.

How do we apply for it?

How does my partner receive it?

HMRC will give your partner their extra allowance either:

• As a cheque: when you backdate it
• By changing their tax code – it will show in the PAYE payslip
• Through their Self Assessment tax return

Other frequently asked questions

• My partner has died since 5 April 2015, can I apply? Yes
• I am getting a pension, can I apply? Yes
• I live abroad, can I apply? Yes
• Do I need to apply every year? No, unless circumstances change
• What if we divorce? You must cancel the Allowance – contact HMRC
• What if my income increases? You must contact HMRC
• I was born before 1935, can I apply? No, but there is a better allowance for you – the Married Couples’ Allowance