Enter their gross annual salary or income.
Enter their gross annual salary or income.
- 1
Check you have what you need
Both partners' National Insurance numbers, and a valid form of ID (passport, driving licence, or payslip from the last 3 months).
- 2
The lower earner applies online
Partner A (the lower earner) applies via GOV.UK using their Government Gateway account. If you don't have one, you can create it during the application.
- 3
Select the years to claim
Choose the current year (2025/26). Backdated refunds are paid by cheque or BACS.
- 4
HMRC updates your tax codes
Processing takes up to 2 months. Partner A's tax code changes to an 'N' suffix, and Partner B's changes to an 'M' suffix. The allowance renews automatically each year.
You can also apply by phone (0300 200 3300) or by post using form MATCF.
You're eligible for Marriage Allowance!
Partner A can transfer £1,260 of their Personal Allowance to Partner B, saving £252.00 per year in tax.
Annual Tax Saving
£252.00
Partner A
Income: £10,000.00
Personal Allowance
£12,570.00 £11,310.00
Partner B
Income: £30,000.00
Tax Credit Received
£252.00
Everything you need to know about Marriage Allowance in the UK
What is Marriage Allowance?
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife, or civil partner. This reduces their income tax by up to £252 per year. You must be married or in a civil partnership to apply.
Who is eligible?
The lower earner must have income below £12,570 (the Personal Allowance). The higher earner must be a basic rate taxpayer — earning between £12,570 and £50,270 in England, Wales & Northern Ireland, or up to £43,662 in Scotland. Neither partner can be a higher or additional rate taxpayer.
Can I backdate my claim?
Yes. You can backdate Marriage Allowance claims by up to 4 years. For 2025/26, this means you could also claim for 2021/22 through 2024/25. HMRC will send a cheque or adjust your tax code for backdated amounts. The total saving including the current year could be up to £1,260.
What if the lower earner has some income?
If the lower earner's income is between £11,310 and £12,570, transferring the allowance means they will start paying tax on the amount above £11,310 (their reduced Personal Allowance). The net benefit may be smaller than £252 in this case. Our calculator accounts for this automatically.
How do I apply?
Apply online at GOV.UK. You'll need your National Insurance number, a form of ID, and your partner's details. Once approved, HMRC will adjust the higher earner's tax code automatically. The lower earner's code will also change to reflect the reduced Personal Allowance.
HMRC-Aligned: Tax calculations use official HMRC rates and thresholds for the 2025/26 tax year (6 April 2025 – 5 April 2026). Results are indicative — for complex situations, consult a qualified accountant.
Eligible Couple: One Non-Earner, One Basic-Rate Taxpayer
Partner A earns £0 (stay-at-home parent). Partner B earns £35,000. Partner A transfers £1,260 of their unused Personal Allowance to Partner B. Partner B’s allowance increases from £12,570 to £13,830, saving £1,260 × 20% = £252 per year.
Ineligible: Both Partners Are Higher-Rate Taxpayers
Partner A earns £55,000. Partner B earns £60,000. Marriage Allowance is not available because the recipient (Partner B) must be a basic-rate taxpayer (income under £50,270). Both partners already earn above this threshold, so neither qualifies as the recipient. Consider other tax-saving options like pension contributions instead.
Backdating 4 Years: Up to £1,260 Total Saving
If you were eligible but didn’t claim, you can backdate to 2021/22. The saving is £252 per year × 5 years (2021/22 through 2025/26) = £1,260 total. HMRC pays backdated amounts as a lump sum by cheque or bank transfer, while the current year is applied via a tax code adjustment.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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