Money

Marriage Allowance: How Married Couples Can Cut Their UK Tax Bill

3 min read

In this guide
  1. How does Marriage Allowance work?
    1. GOV.UK’s worked example
  2. Who can apply?
  3. Can you backdate a claim?
  4. When should you call instead?
  5. Why this matters for newcomers
  6. Common mistakes
  7. FAQ
    1. Does the lower earner lose out?
  8. Key takeaways
  9. Related guides
  10. Sources

Quick answer: Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner, cutting their tax by up to £252 in the tax year (6 April to 5 April). The lower earner normally has income below the Personal Allowance (usually £12,570), and the other partner is a basic rate taxpayer.

How does Marriage Allowance work?

Your Personal Allowance is the amount you can earn before paying Income Tax. When you transfer £1,260 to your partner, your allowance drops and theirs effectively rises by that amount. You could pay a little more tax yourself, but the couple can still pay less overall.

GOV.UK’s worked example

You earn £11,500 with a £12,570 allowance, so you pay no tax. Your partner earns £20,000 and pays tax on £7,430. After the transfer, your allowance becomes £11,310 so you pay tax on £190, and your partner pays tax on £6,170. As a couple you’re taxed on £6,360 rather than £7,430, saving £214.

Who can apply?

  • You’re married or in a civil partnership. You can’t claim if you just live together.
  • You don’t pay Income Tax, or your income is below your Personal Allowance (usually £12,570).
  • Your partner pays Income Tax at the basic rate, which usually means income between £12,571 and £50,270 before the allowance.

In Scotland, your partner must pay the starter, basic or intermediate rate, which usually means income between £12,571 and £43,662.

It doesn’t affect your application if either of you gets a pension or lives 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 better; you can’t have both.

Can you backdate a claim?

Yes, to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. Your partner’s tax is reduced based on the Personal Allowance rate for those years. If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline.

When should you call instead?

If you receive other income such as dividends, savings interest or benefits from your job, or don’t know your taxable income, GOV.UK says to call the Income Tax helpline.

Why this matters for newcomers

If you’ve just arrived and one of you isn’t working yet, check this with our income tax rates and Personal Allowance guide and tax residence guide.

Common mistakes

  • Claiming while only living together, not married.
  • Not checking whether Married Couple’s Allowance is better for older couples.
  • Forgetting to backdate eligible years.

FAQ

Does the lower earner lose out?

Possibly a little, but the couple usually pays less in total.

Key takeaways

  • Transfer £1,260, save up to £252 a year.
  • Married or civil partners only.
  • Backdating to 6 April 2022 is possible.

Last updated: October 2026. General information, not tax advice. Check GOV.UK for current figures.

Sources

  • GOV.UK: Marriage Allowance

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