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

You can backdate your claim by up to four years:

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

How to apply	Details
Who has to apply?	The low earning partner
Where to apply?	online at HMRC’s website or you can call 0300 200 3300
What do you need?	both your NI numbers and passport or other IDs
When is the deadline?	No deadline (but you can only claim for up to 4 tax years)

HMRC will give your partner their extra allowance either:

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

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