It’s useful to know how Marriage and Married Couple’s Allowances work. They’re usually increased each year. Increases typically apply from the start of the tax year (6 April).
Marriage Allowance
If you’re married or in a civil partnership, one of you can transfer up to £1,260 of your Personal Allowance to the other.
This is just over 10% of the basic £12,570 Personal Allowance for the 2024/25 tax year. (Basic Personal Allowance is the amount of income you don’t have to pay tax on).
Find out more about Personal Allowance at GOV.UKOpens in a new window
This transferral reduces a partner’s tax by up to £252 in the tax year (6 April to 5 April the next year).
Marriage Allowance is sometimes referred to as the Marriage Tax Allowance.
You might qualify for Marriage Allowance if:
- you’re married, or in a civil partnership and don't receive Married Couple’s Allowance
- you do not pay income tax or you earn less than your Personal Allowance so are not liable to tax. This will usually mean an income of less than £12,570 for 2024/25.
- your partner pays tax on their income at the basic rate so is not liable to tax at the higher or additional rates. This will usually mean your partner has an income between £12,571 and £50,270 before they receive the Marriage Allowance. If you’re in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662.
Marriage Allowance means the partner who earns more will get £1,260 added to their basic Personal Allowance.
Of the amount of money transferred to a partner as part of Marriage Allowance – 20% is given as a reduction in their tax bill. This is different from Personal Allowance – which is deducted from taxable income before tax is worked out.
The tax code of the partner receiving the Marriage Allowance will usually change to ‘M’.
This shows they’re getting Marriage Allowance from their partner.
If the partner who transferred their Personal Allowance is employed, their tax code will change to ‘N’. This shows they’ve elected to use the Marriage Allowance.
Find out how much tax you would save if you applied for Marriage Allowance this year with the government’s Marriage Allowance calculatorOpens in a new window
How to apply for Marriage Allowance
You can apply online to HMRC at GOV.UKOpens in a new window All you need is your National Insurance number and identification.
You can also apply by calling 0300 200 3300*
*Lines are open Monday to Friday: 8am to 6pm, there may be call chargesOpens in a new window
Claiming Marriage Allowance for previous years
You need to meet the criteria for each year you apply for.
Keep in mind that the threshold for non-taxpayers and basic rate taxpayers is different according to the tax year you’re claiming for.
You can backdate your claim for up to four years.
Claiming Marriage Allowance if your partner has died
If your partner died after 2016, and you meet the other criteria for Marriage Allowance – you can still apply for the benefit.
You’ll be applying for a backdate of the benefit of up to four years.
To apply for Marriage Allowance if you partner has died, call 0300 200 3300*
*Lines are open Monday to Friday: 8am to 6pm, there may be call chargesOpens in a new window
Married Couple’s Allowance
Where one or both partners were born before 6 April 1935, you might be able to claim a more generous allowance, called Married Couple’s Allowance.
For marriages before 5 December 2005, the husband’s income is used to work out Married Couple’s Allowance. Although it can be transferred to the wife.
For marriage and civil partnerships after this date, it’s the income of the highest earner.
Tax relief for the Married Couple’s Allowance is 10%.
The benefit has upper and lower limits for both the amount of tax that can be claimed and how much that can be earned.
For the 2024/25 tax year, this could cut your tax bill between £401 and £1,037 a year.
