Marriage Allowance
How it works
Marriage Allowance lets you transfer 拢1,260 of your Personal Allowance to your husband, wife or civil partner.
This reduces their tax by up to 拢252 in the tax year (6 April to 5 April the next year).
This guide is also available in Welsh (Cymraeg).
To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance - this is usually 拢12,570.
You can . You should call the Income Tax helpline instead if you receive other income such as dividends, savings or benefits from your job. You can also call if you do not know what your taxable income is.
When you transfer some of your Personal Allowance to your husband, wife or civil partner you might have to pay more tax yourself, but you could still pay less as a couple.
Example
Your income is 拢11,500 and your Personal Allowance is 拢12,570, so you do not pay tax.
Your partner鈥檚 income is 拢20,000 and their Personal Allowance is 拢12,570, so they pay tax on 拢7,430 (their 鈥榯axable income鈥�). This means as a couple you are paying Income Tax on 拢7,430.
When you claim Marriage Allowance you transfer 拢1,260 of your Personal Allowance to your partner. Your Personal Allowance becomes 拢11,310 and your partner gets a 鈥榯ax credit鈥� on 拢1,260 of their taxable income.
This means you will now pay tax on 拢190, but your partner will only pay tax on 拢6,170. As a couple you benefit, as you are only paying Income Tax on 拢6,360 rather than 拢7,430, which saves you 拢214 in tax.
Who can apply
You can benefit from Marriage Allowance if all the following apply:
- you鈥檙e married or in a civil partnership
- you do not pay Income Tax or your income is below your Personal Allowance (usually 拢12,570)
- your partner pays Income Tax at the basic rate, which usually means their income is between 拢12,571 and 拢50,270 before they receive Marriage Allowance
You cannot claim Marriage Allowance if you鈥檙e living together but you鈥檙e not married or in a civil partnership.
If you鈥檙e in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between 拢12,571 and 拢43,662.
It will not affect your application for Marriage Allowance if you or your partner:
- are currently receiving a pension
- live abroad - as long as you get a Personal Allowance
If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple鈥檚 Allowance instead.
You cannot get Marriage Allowance and Married Couple鈥檚 Allowance at the same time.
Backdating your claim
You can backdate your claim to include any tax year since 5 April 2020 that you were eligible for Marriage Allowance.
Your partner鈥檚 tax bill will be reduced depending on the Personal Allowance rate for the years you鈥檙e backdating.
If your partner has died since 5 April 2020 you can still claim - phone the Income Tax helpline. If your partner was the lower earner, the person responsible for managing their tax affairs needs to phone.
Stopping Marriage Allowance
Your Personal Allowance will transfer automatically to your partner every year until you cancel Marriage Allowance - for example if your income changes or your relationship ends.