Marriage Allowance 2025/26: Eligibility, How to Claim & Savings
Complete guide to Marriage Allowance for 2025/26. Check eligibility, calculate savings of up to £252/year, backdate up to 4 years for a £1,260 lump sum, and learn how to apply online.
Last updated: February 2026
Marriage Allowance is one of the most under-claimed tax reliefs in the UK. HMRC estimates around 2.4 million eligible couples haven't applied — potentially missing out on hundreds of pounds. It's free, takes 10 minutes to apply online, and you can backdate it for up to 4 years.
What Is Marriage Allowance?
Marriage Allowance lets the lower-earning partner in a marriage or civil partnership transfer £1,260 of their tax-free personal allowance to the higher-earning partner. This reduces the higher earner's income tax bill by up to £252 per year (£1,260 × 20%).
It works by adjusting both partners' tax codes:
- Lower earner — Personal allowance reduces from £12,570 to £11,310 (tax code changes to 1131N)
- Higher earner — Personal allowance increases from £12,570 to £13,830 (tax code changes to 1383M)
Since the lower earner isn't using that £1,260 of allowance anyway (they earn less than £12,570), it costs nothing to transfer it.
Eligibility: Who Can Claim?
All three conditions must be met:
- You're married or in a civil partnership — cohabiting couples can't claim, regardless of how long they've been together
- One partner earns less than £12,570 per year (the personal allowance) — this is the "transferor"
- The other partner is a basic rate taxpayer, earning between £12,571 and £50,270 — this is the "recipient"
Important: Scottish Taxpayers
If you live in Scotland, the income limit for the higher earner is different because Scotland has its own tax bands. The higher earner must pay tax at no more than the intermediate rate (21%). In practice, this means their taxable income must be below £43,663 (the higher rate threshold in Scotland for 2025/26).
Who Cannot Claim
- Unmarried couples — Even if you've lived together for decades, you must be legally married or in a civil partnership
- Higher/additional rate taxpayers — If the higher earner pays 40% or 45% tax (income above £50,270 in England), they can't receive Marriage Allowance
- Both partners earn over £12,570 — The transferor must have unused personal allowance to transfer
- Receiving Married Couple's Allowance — You can't claim both (MCA is for couples where one partner was born before 6 April 1935)
How Much Will I Save?
The maximum saving is £252/year. Your actual saving depends on how much unused personal allowance the lower earner has:
| Lower Earner's Income | Unused Allowance | Amount Transferred | Annual Tax Saving |
|---|---|---|---|
| £0 (no income) | £12,570 | £1,260 | £252 |
| £5,000 | £7,570 | £1,260 | £252 |
| £8,000 | £4,570 | £1,260 | £252 |
| £11,000 | £1,570 | £1,260 | £252 |
| £11,500 | £1,070 | £1,070 | £214 |
| £12,000 | £570 | £570 | £114 |
| £12,400 | £170 | £170 | £34 |
| £12,570+ | £0 | £0 | Not eligible |
Common Scenarios Where Couples Qualify
- One partner is a stay-at-home parent — No income, full £252 saving
- One partner works part-time — Earning under £12,570, likely full saving
- One partner is a full-time student — Student loans and grants aren't income for tax purposes
- One partner is retired on a small pension — State pension counts as income, but if it's their only income (£11,502/year for 2024/25 full rate), they'll have unused allowance
- One partner earns savings interest only — If savings interest is within the personal savings allowance, they may have unused allowance
How to Apply for Marriage Allowance
Application is simple and takes about 10 minutes:
- Go to gov.uk/marriage-allowance
- The lower earner must be the one who applies — they're transferring their allowance
- You'll need:
- Both partners' National Insurance numbers
- A form of ID (passport, payslip, or P60)
- Your marriage or civil partnership date
- HMRC verifies your details and updates both partners' tax codes
- The change typically takes effect within 2-4 weeks
How You Receive the Saving
For the current tax year, the higher earner's tax code is adjusted so they pay less tax each month going forward. If you apply part-way through the year, the saving for earlier months is usually applied as a lump adjustment in one payslip.
Backdating Your Claim: Up to £1,260
This is where Marriage Allowance gets really valuable. You can backdate claims for up to 4 previous tax years:
| Tax Year | Claimable in 2025/26? | Max Saving |
|---|---|---|
| 2021/22 | Yes | £252 |
| 2022/23 | Yes | £252 |
| 2023/24 | Yes | £252 |
| 2024/25 | Yes | £252 |
| 2025/26 (current) | Yes | £252 |
Total potential backdated lump sum: up to £1,260 (4 previous years + current year, paid as a cheque or BACS payment).
You were eligible if you met the conditions in each of those years. The personal allowance was £12,570 for all of them, so the savings amounts are identical.
Marriage Allowance vs Married Couple's Allowance
| Feature | Marriage Allowance | Married Couple's Allowance |
|---|---|---|
| Eligibility | One partner earns under £12,570, other is basic rate | One partner born before 6 April 1935 |
| Max saving | £252/year | £1,108.50/year |
| Can claim both? | No — you must choose one | |
| How it works | Transfer of personal allowance | Separate allowance that reduces tax bill directly |
If one partner was born before 6 April 1935, check whether Married Couple's Allowance gives a better result — it usually does.
What Happens When Circumstances Change
If the Higher Earner's Income Increases
If the higher earner starts paying 40% tax (income above £50,270), Marriage Allowance should be cancelled. HMRC may do this automatically if they have your updated income information, but it's worth checking. If the allowance isn't cancelled, the higher earner could end up owing tax.
If the Lower Earner Gets a Job
If the lower earner starts earning above £12,570, they're now using their full personal allowance. Cancel the Marriage Allowance through your HMRC personal tax account or by calling 0300 200 3300. The cancellation takes effect from the end of the current tax year.
Separation or Divorce
- Divorce/dissolution — Marriage Allowance is cancelled automatically when the decree absolute or final order is granted
- Separation (informal) — You can continue to claim if you're still legally married, but either partner can request cancellation
- Separation (formal/legal) — You should cancel, as you're no longer entitled
In all cases, the current tax year's allowance runs until 5 April.
Death of a Partner
If the transferor (lower earner) dies, Marriage Allowance continues until the end of the tax year. The surviving partner keeps the benefit for that year. You may also be able to claim bereavement benefits depending on the NI record.
Common Mistakes to Avoid
- Wrong partner applies — The lower earner must apply, not the higher earner
- Forgetting to backdate — Always request backdated years when you first apply. You can't go back and add them later for years that have fallen outside the 4-year window.
- Not cancelling when ineligible — If circumstances change, cancel promptly to avoid owing tax
- Using a "claims company" — Some companies charge up to 40% commission to claim Marriage Allowance for you. It's completely free and straightforward to do it yourself at gov.uk/marriage-allowance.
Try our salary calculator with Marriage Allowance enabled to see exactly how it affects your take-home pay. You might also want to check your tax code is correct after applying, and review how pension contributions could further reduce your tax bill.
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