Marriage Allowance lets one partner in a marriage or civil partnership transfer up to £1,260 of their unused Personal Allowance to the other partner. The receiving partner’s tax bill is reduced by up to £252 per year — that’s 20% of £1,260. It was introduced in April 2015 and is available to couples where one earns below the Personal Allowance threshold and the other pays basic rate Income Tax.

To be eligible, you must be married or in a civil partnership; one partner must earn below £12,570 (the 2024/25 Personal Allowance); the higher-earning partner must pay Income Tax only at the basic rate (earning between £12,571 and £50,270); and neither partner must pay higher or additional rate tax. Both must be UK residents. Pensioners and the self-employed can also qualify as long as the income conditions are met.

The maximum saving is £252 per tax year in 2024/25. This is calculated as 20% (basic rate) × £1,260 (maximum transferable allowance). If you backdate the claim for all four available years, the total saving can reach up to £1,006 (as the 2020/21 maximum was £250 due to a lower Personal Allowance of £12,500). Once approved, the saving is applied automatically each year until you cancel it.

Yes — you can backdate a claim by up to four complete tax years. For a claim made in the 2024/25 tax year, you can backdate to 2020/21. Each backdated year is refunded at the Personal Allowance and tax rate that applied in that year. Refunds for past years are typically paid as a lump sum, either by cheque or directly into a bank account. HMRC adjusts the current year’s tax code automatically going forward.

Apply online at gov.uk/apply-marriage-allowance — it takes around 15 minutes. The lower-earning partner makes the application. You will need both National Insurance numbers and to verify your identity using Government Gateway. Once approved, HMRC adjusts both tax codes automatically. You can also apply by phone or post if you cannot apply online. The allowance renews automatically each year until cancelled.

No. If the higher-earning partner pays Income Tax at the higher rate (40% on earnings above £50,270) or the additional rate (45%), the couple does not qualify for Marriage Allowance. However, couples where one partner was born before 6 April 1935 may qualify for the separate and more generous Married Couple’s Allowance instead, which provides a tax reduction of up to £11,080 in 2024/25.

No — they are two separate schemes. Marriage Allowance (introduced 2015) allows a transfer of up to £1,260 of Personal Allowance and is available to all eligible couples. Married Couple’s Allowance is an older, more generous relief only available when at least one partner was born before 6 April 1935. It provides a tax reduction of between £4,280 and £11,080 depending on income. You cannot claim both simultaneously.

If you separate or divorce, you should cancel your Marriage Allowance claim by contacting HMRC. The allowance will stop in the tax year following the cancellation. If you were separated for the entire tax year, you were not entitled to it that year. HMRC may ask you to repay any allowance received during a year you were separated. If one partner dies, the surviving partner keeps the current year’s Marriage Allowance.