Marriage Allowance: how couples can get up to £1,260 of tax back — who qualifies and how to apply

If one spouse doesn’t work, works part-time or studies, and the other pays tax at the basic rate, HMRC will cut the couple’s tax bill by £252 every year. It is not a benefit and there is no means test — part of one partner’s tax-free allowance simply moves to the other. Many couples have never heard of it, which is why it can also be claimed for past years. Here is how it works, based on GOV.UK.

What is Marriage Allowance and how much is it worth?

Everyone in the UK has a Personal Allowance — the income you can earn tax-free, usually £12,570 a year. Marriage Allowance lets the lower-earning spouse transfer £1,260 of it to their husband, wife or civil partner, whose tax falls by up to £252 in the tax year (6 April to 5 April).

Who can get Marriage Allowance?

All three must apply: you are married or in a civil partnership; one of you has income below the Personal Allowance — usually under £12,570 a year — or pays no Income Tax; and the other pays tax at the basic rate, usually income between £12,571 and £50,270 (in Scotland, up to £43,662). Couples who live together but are not married cannot claim. Receiving a pension does not stop you, and neither does living abroad, as long as you get a Personal Allowance. If either of you was born before 6 April 1935, Married Couple’s Allowance may be worth more — you cannot get both.

Can you claim for previous years?

Yes. You can backdate a claim to 6 April 2022 for any year you were eligible. That is four past tax years plus the current one — up to £1,260 in total. For past years HMRC recalculates the higher earner’s tax and refunds the difference. If your partner has died since 5 April 2022 you can still claim by calling the Income Tax helpline.

How do you apply for Marriage Allowance?

The lower earner applies. The easiest route is online on GOV.UK: you need both National Insurance numbers and details to sign in. To backdate, use paper form MATCF (fill it in on screen, print it and post it to the address on the form). If you file Self Assessment, the person transferring the allowance fills in the Marriage Allowance section of their return and files it at least 3 days before their partner’s. Your tax codes will change: the recipient’s ends in M, the transferring partner’s in N. The change can take up to two months. Filing deadlines are in our Self Assessment guide.

When must you cancel Marriage Allowance?

The transfer renews automatically every year until you cancel it. You must cancel if your relationship ends (divorce, dissolution or legal separation), if your income changes so you no longer qualify, or if you no longer want it. If the relationship has ended either of you can cancel; otherwise the person who made the claim must do it.

What should newcomer families know?

The typical case: one partner works while the other looks after the children, learns English or is just starting work — exactly the families this £252 a year is for. Both of you need a National Insurance number. Applying is free and takes minutes. Some companies online offer to “claim your refund” for a share of it; HMRC sets out rules for agents who charge a fee, but there is no need to pay for something that is free on GOV.UK. While you are at it, check you are getting Child Benefit — another payment families often miss.