Marriage Allowance UK 2025 — How to Claim Up to £1,260 Tax Back
⏱ 9 min read🇬🇧 United KingdomLast reviewed: May 2025
Marriage Allowance is a free government scheme that allows eligible married couples and civil partners to transfer part of one partner's unused personal allowance to the other, saving up to £252 in income tax per year. You can also backdate claims up to four years — potentially generating a lump-sum refund of up to £1,008. Yet an estimated 2.4 million eligible couples are missing out. This guide tells you exactly who qualifies, how to claim, and how to maximise what you get.
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What Is Marriage Allowance?
Marriage Allowance (sometimes called the Marriage Tax Allowance) allows one spouse or civil partner to transfer 10% of their personal allowance (£1,260 in 2025/26) to their partner. The receiving partner gets a corresponding reduction in their income tax bill — worth 20% of £1,260 = £252 per year. The allowance is claimed online through HMRC and, once approved, is applied automatically through PAYE or Self Assessment.
The allowance was introduced in April 2015. Claims can be backdated to 2020/21 — the four most recently completed tax years plus the current year. If you were eligible in all four backdated years plus the current year, the total refund available could be up to £1,260 (4 × £252 + £252 for 2025/26, depending on rates in each year).
Relationship: You must be married or in a civil partnership. Cohabiting couples who are not married or in a civil partnership do not qualify — another reason to consider formalising your relationship. See our guide on the common law marriage myth.
Income conditions: The transferor (the person giving the allowance) must have income below their personal allowance — typically earnings of £12,570 or less (or zero) — and the recipient must be a basic rate taxpayer, meaning their income is between £12,571 and £50,270. The recipient cannot be a higher or additional rate taxpayer.
This means Marriage Allowance is primarily for couples where one partner earns little or nothing (perhaps they care for children, are a student, are retired, or work part-time) while the other is employed or self-employed at a basic rate.
What About Pensioners?
Married pensioners can also claim Marriage Allowance if one partner's income is below the personal allowance (including State Pension) and the other is a basic rate taxpayer. Many older couples are eligible but have never claimed. If one partner died after 5 April 2015, the surviving spouse may be able to backdate a claim to include years when both were alive and eligible.
The £252 Annual Saving — How It Works in Practice
If approved, the receiving partner's income tax liability is reduced by £252. This happens through one of two mechanisms:
If employed (PAYE): HMRC adjusts the recipient's tax code. An additional "M" suffix appears in the tax code, and less tax is deducted from wages each month. The saving is spread across the year.
If self-employed or in Self Assessment: The £252 credit is applied on the Self Assessment return, reducing the final tax bill for the year.
The transferring partner's tax code gains an "N" suffix, reflecting the £1,260 reduction in their personal allowance. For a non-earner this makes no practical difference — they pay no tax anyway — but it must be reflected correctly in their tax record.
Backdating — Claiming a Lump Sum Refund
You can backdate a Marriage Allowance claim to include any tax year from 2020/21 onwards (subject to eligibility in each year). The saving per year varies slightly because the personal allowance has changed:
Tax Year
Amount Transferred
Tax Saving
2020/21
£1,250
£250
2021/22
£1,260
£252
2022/23
£1,260
£252
2023/24
£1,260
£252
2024/25
£1,260
£252
2025/26
£1,260
£252
A couple who married before April 2020 and have never claimed could receive a lump-sum refund of £1,258 (£250 + £252 × 4) for the backdated years, plus £252 for the current year — a total of £1,510 if applying from April 2025 and backdating to 2020/21. Backdated refunds are paid directly into the recipient's bank account after HMRC processes the claim.
The claim is made by the transferring partner (the lower earner) at gov.uk/marriage-allowance. The process takes around 10 minutes online. You will need:
Your National Insurance number and the NI number of your spouse or civil partner
Your date of marriage or civil partnership
Confirmation of your income — the online tool will ask whether you earn above or below the personal allowance
HMRC will ask you to sign in with a Government Gateway account. If you don't have one, you can create one during the application. Once the claim is approved (usually within two to four weeks), the tax code adjustments are applied automatically.
Warning about third-party claiming services: A number of commercial websites charge a fee (often 30–42% of the refund) to submit Marriage Allowance claims on your behalf. This is unnecessary — the claim is free to make directly through HMRC. Never pay a fee to make a Marriage Allowance claim. You can do it yourself at gov.uk in under 15 minutes.
What If Circumstances Change?
Marriage Allowance renews automatically each year once claimed — you do not need to reapply annually. However, you must notify HMRC if your circumstances change in a way that affects eligibility:
The lower earner's income rises above the personal allowance (perhaps they return to work)
The higher earner's income rises above £50,270, taking them into the higher rate band
The couple separates, divorces, or one partner dies
HMRC will stop the allowance automatically in the year following a divorce, but may not immediately know about other changes. If you receive Marriage Allowance in a year when you were not eligible, you may have a tax underpayment to rectify.
Marriage Allowance vs Married Couple's Allowance
There is a separate and more generous relief called the Married Couple's Allowance — but this is only available where at least one spouse was born before 6 April 1935 (i.e., aged 90 or over in 2025). For virtually all currently married couples, Marriage Allowance is the relevant relief. The two are mutually exclusive — you cannot claim both in the same year. Married Couple's Allowance is worth between £4,280 and £11,080 in 2025/26, at 10% of the allowance claimed.
Step-by-Step: Claiming Marriage Allowance
Check eligibility — confirm you are married or in a civil partnership, the lower earner has income below £12,570, and the higher earner pays basic rate tax (income between £12,571 and £50,270).
Use the calculator — work out your potential saving including backdated years.
Go to gov.uk/marriage-allowance — sign in with or create a Government Gateway account. The lower earner makes the claim.
Enter required details — NI numbers, marriage date, and income information.
Receive confirmation — HMRC will confirm by letter or online message. Tax code changes follow.
Check your payslip — confirm that your new tax code (with "M" suffix for the recipient) has been applied. If PAYE has not been updated after six weeks, contact HMRC.
Frequently Asked Questions
Can I claim if my spouse is self-employed?+
Yes, provided their income is below the personal allowance. If they are self-employed with low or nil profits, they will qualify as the transferring partner. The receiving partner (the higher earner) can be either employed or self-employed. If the receiving partner is self-employed, the £252 credit will be applied on their Self Assessment return rather than through a PAYE code change.
My spouse has no income at all. Can we still claim?+
Yes. A spouse with zero income qualifies to transfer the allowance, provided they are married (not just cohabiting). The non-earner gains nothing from transferring their unused personal allowance to themselves, but by transferring £1,260 to the basic rate taxpaying spouse, they generate a £252 annual tax saving for the household.
Can I backdate a claim if one of us has now died?+
Yes, in limited circumstances. If a spouse died after 5 April 2015, their estate or the surviving spouse may be able to backdate a Marriage Allowance claim to include years when both were alive and eligible. The surviving spouse should contact HMRC's bereavement team. This provision is not widely known and many bereaved spouses miss out on claiming it.
We were eligible for years but have never claimed. How far back can we go?+
You can backdate to 2020/21 — the four most recently completed tax years plus the current year. Any earlier years are outside the statutory time limit for claiming. If you were eligible from 2015/16 (when Marriage Allowance began) but only claim now in 2025/26, you lose the savings for 2015/16 through 2019/20. This is why it is important to claim as soon as you become eligible.