Marriage Allowance is one of the simplest tax savings available to UK couples — yet millions of eligible pairs have never claimed it.
If one partner earns below the Personal Allowance and the other pays basic rate tax, you can transfer £1,260 of unused allowance between you, saving up to £252 a year.
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What is Marriage Allowance?
Marriage Allowance lets the lower-earning partner transfer up to £1,260 of their Personal Allowance to the higher-earning partner.
The higher earner's tax bill is then reduced by 20% of £1,260 = £252.
It applies to married couples and civil partners only — not cohabiting couples.
Who qualifies?
You qualify if all of the following apply:
- You are married or in a civil partnership
- One partner's income is below £12,570 (they don't use their full Personal Allowance)
- The other partner pays income tax at the basic rate (income between £12,571 and £50,270)
If the higher earner pays 40% or 45% tax, you do not qualify for Marriage Allowance. You may qualify for Married Couple's Allowance instead (available if one partner was born before 6 April 1935).
How much can you save?
You can also backdate your claim up to 4 tax years, meaning couples who've never claimed could receive a lump sum of up to £1,008.
How to claim
- Go to gov.uk/apply-marriage-allowance
- The lower earner applies — they are transferring their allowance
- You'll need both partners' National Insurance numbers
- HMRC adjusts the higher earner's tax code (e.g. from 1257L to 1383M)
The saving is applied automatically through PAYE going forward.
If either partner is self-employed, the saving is applied through Self Assessment instead of a tax code change.
What happens if circumstances change?
If your income changes and you no longer qualify — for example, the lower earner starts earning above £12,570 — you must cancel the transfer. You can do this through your HMRC online account.
HMRC will not automatically cancel it, so it's worth reviewing each tax year.
Marriage Allowance vs salary sacrifice
Marriage Allowance is a fixed saving of up to £252/year. Salary sacrifice, by contrast, scales with your contribution — a higher earner sacrificing £5,000/year saves far more.
The two are not mutually exclusive. If you qualify for both, use both.
Salary sacrifice reduces your Adjusted Net Income, which can help the higher earner stay within the basic rate band and remain eligible for Marriage Allowance.
Summary
- Transfer £1,260 of Personal Allowance from the lower to the higher earner
- Saves up to £252/year in income tax
- Only available to married couples and civil partners
- Higher earner must be a basic rate taxpayer
- Backdate up to 4 years for a potential lump sum of £1,008
- Apply online at gov.uk in under 5 minutes
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