Marriage Allowance: how couples can save up to £252 in tax a year

Marriage Allowance is a tax break for married couples and civil partners whose incomes differ. The one who earns less than their tax-free allowance can transfer part of their Personal Allowance to their partner, so the partner pays less tax. It applies to a legal marriage or civil partnership — simply living together does not count.

How much can you save?

You can transfer £1,260 of your Personal Allowance. For a partner who pays basic-rate tax, that cuts their tax by up to £252 for the tax year (6 April to 5 April). The saving is for the couple as a whole.

Who qualifies?

One partner must either pay no Income Tax or have income below the Personal Allowance — usually £12,570. The other must be a basic-rate taxpayer, with income roughly between £12,571 and £50,270 (in Scotland, £12,571 to £43,662). A pension or living abroad does not stop you claiming, as long as you have a Personal Allowance.

Can you reclaim for past years?

Yes. You can backdate a claim to the 2022-23 tax year (6 April 2022) for any year you qualified. That can produce a lump-sum refund for several years at once. If your partner died after 5 April 2022 you can still claim by phoning the Income Tax helpline.

How to apply

The service is free. The lower-earning partner applies — online through the Marriage Allowance service on GOV.UK or by post. Once approved it renews automatically each year until you cancel it (for example if incomes change or the relationship ends). If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more — but you cannot have both. Always check the current thresholds on GOV.UK.