By Tax Calculator UK · Published · 6 min read
What is Marriage Allowance?
Marriage Allowance lets one partner transfer £1,260 of their tax-free Personal Allowance to their husband, wife or civil partner. The partner receiving it pays less Income Tax: £1,260 taxed at 20% is a saving of up to £252 in the tax year.
It only helps couples where one person uses little or none of their allowance. If you want the background on the allowance itself, see our Personal Allowance guide and the shorter Marriage Allowance guide.
Who can claim Marriage Allowance?
You can claim if all of these apply:
- You are married or in a civil partnership. Unmarried couples living together cannot claim.
- The partner giving up the allowance earns less than the standard Personal Allowance of £12,570. This includes having no income at all.
- The partner receiving it is a basic rate taxpayer. In England, Wales and Northern Ireland that means income between £12,571 and £50,270. In Scotland, you can also be a starter or intermediate rate taxpayer.
- You were not both born before 6 April 1935. Couples in that position may be able to claim Married Couple's Allowance instead.
How much will you save?
The maximum saving is the same for every eligible couple: £1,260 × 20% = £252 a year, roughly £21 a month. You do not get more by earning more, and the partner who gives up the allowance does not pay any extra tax as long as their income stays below the Personal Allowance.
| Partner A (gives up allowance) | Partner B (receives it) | |
|---|---|---|
| Example income | £9,000 | £32,000 |
| Personal Allowance before | £12,570 | £12,570 |
| Personal Allowance after | £11,310 | £13,830 |
| Tax change | No tax to pay either way | Up to £252 less a year |
Can you backdate a claim?
Yes. If you were eligible in earlier years, you can usually claim for up to four previous tax years that ended on 5 April, as well as the current one. Because the allowance was worth up to £252 in recent years, a first-time claim can add up to well over £1,000 in total.
Backdated amounts are normally paid to the receiving partner as a refund or a reduction in tax owed. Rules differ slightly if your partner has died, so check GOV.UK for that situation.
How to claim Marriage Allowance
The claim is free and is made by the partner who is giving up the allowance, not the one who benefits. You will need:
- Both partners' National Insurance numbers.
- Your own details to prove your identity, such as a Government Gateway account or passport details.
- Your partner's name and date of birth, so HMRC can match the records.
What happens to your tax code?
Once HMRC accepts the claim, both tax codes change. The partner receiving the allowance usually moves to 1383M (1257 plus 126), and the partner giving it up to 1131N (1257 minus 126). The M and N suffixes tell payroll that Marriage Allowance is in use.
Our tax code 1257L explainer shows how the standard code is built, and the tax codes guide covers other suffixes.
Things to watch out for
- If your income changes so the receiving partner becomes a higher rate taxpayer, or the giving partner earns over £12,570, you should cancel or update the claim.
- Marriage Allowance can affect other things you claim, so it is worth a quick check if either of you receives benefits or tax credits.
- A pay rise can change the picture. Use the pay rise calculator to see your new take-home pay, then check you still qualify.
Check your own figures
To see what you take home after tax, try the income tax calculator or the take-home pay calculator. If one of you is on a typical salary, our £30,000 after tax page shows the baseline before any transfer.
Keep both partners' circumstances in view
A transfer involves more than the receiving partner's payslip. Compare the household position and the conditions described above before assuming that a code change means the arrangement is beneficial.
Frequently asked questions
How much is Marriage Allowance worth?
Up to £252 a year. It transfers £1,260 of one partner's Personal Allowance, which saves the receiving partner 20% of that amount in Income Tax.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab)
Can unmarried couples claim Marriage Allowance?
No. You must be married or in a civil partnership to claim.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Who makes the Marriage Allowance claim?
The lower earner, who is giving up part of their allowance, makes the claim. The higher earner then gets the benefit through a lower tax bill.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Can I claim Marriage Allowance for previous years?
Usually yes. You can backdate a claim for up to four previous tax years, provided you met the conditions in those years.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
What is tax code 1383M?
It is the code normally given to the partner who receives Marriage Allowance. It is the standard 1257 plus 126, with the M showing the transferred allowance.
Check it on GOV.UK: Tax codes (opens GOV.UK in a new tab)