Marriage Tax Allowance
Get a tax break worth up to £1,260
If you're married or in a Civil Partnership and under 90 years old, you may be entitled to a £1,260 tax break called the Marriage Tax Allowance – something around two million qualifying couples miss out on. It's easy to apply and take advantage of this tax break. This guide walks you through who's eligible and how to claim.
Are you eligible for the Marriage Tax Allowance?
– Marriage Tax Allowance is worth up to £1,260. So that's £252 for this tax year, plus £1,000 for the four previous tax years (if you're eligible to backdate).
– You'll need to be married or in a Civil Partnership. Unmarried couples can't apply.
– One of you needs to be a basic-rate taxpayer, the other a non-taxpayer. This tax break isn't for those who are higher-rate taxpayers.
– Not sure if you're eligible? Enter your details into our handy calculator.
- It's free and easy to apply. Always go via Gov.uk to apply, which is free. Don't use a claims management company, as it'll take a cut of your cash.
Important: Some couples who are eligible for Marriage Tax Allowance will actually be worse off if they apply for it. So before applying, check you won't lose out.
What is Marriage Tax Allowance and who can get it?
The Marriage Tax Allowance allows you to transfer £1,260 of your personal allowance to your spouse or civil partner if they earn more than you.
Your personal allowance is the amount you can earn tax-free each tax year. It takes into account all taxable income, whether that’s a salary, pension or other forms of income – meaning even pensioners drawing a pension may qualify.
If your claim is successful, it will lower the higher earner's tax bill for the tax year, but you can also backdate your claim if eligible. Yet only certain couples are able to apply:
-
You need to be married or in a Civil Partnership. Just living together doesn't count.
-
You both must have been born on or after 6 April 1935. If not, there's another perk.
-
One of you needs to be a non-taxpayer. In the 2026/27 tax year, this means you earn less than the £12,570 personal allowance (though to get the full benefit of Marriage Tax Allowance, you actually need to earn £11,310 or less).
-
The other partner needs to be a basic 20% rate taxpayer. In the 2026/27 tax year, this means you earn less than £50,270 (or £43,662 if you live in Scotland). Higher or additional-rate taxpayers aren't eligible for this allowance.
In simple terms, one of you must be a non-taxpayer and one must be a basic-rate taxpayer. Yet it's not that simple... do the checks below the Martin summary video before applying.
Watch Martin's Marriage Tax Allowance explainer
This clip has been taken from The Martin Lewis Money Show Live, Thursday 13 February 2025, permission of ITV Studios. All rights reserved. The full episode is on the ITVX Hub.
Watch out if you're close to the income limit
If you're a non-taxpayer and earn between £11,310 and £12,570, there is a chance you and your partner won't benefit from Marriage Tax Allowance because of the way the tax is calculated. In some cases, you could actually end up out of pocket.
So if you're a non-taxpayer earning more than £11,310, it's important to first check whether you'll actually benefit before applying for Marriage Tax Allowance.
Not sure if you're a non-taxpayer?
In rare circumstances, your personal allowance (the amount you can earn tax-free) may be different to the amounts above, but your tax code letter will tell you. This could be because you have a company car, you owe tax or your savings interest takes you over the threshold (see savings interest). For more guidance on tax codes, see our Free Tax Code Calculator.
Taxpaying partner earning just over £50,270?
Marriage Tax Allowance reduces how much tax your spouse or civil partner needs to pay.
However, while this is a result of transferring a portion of your personal allowance to your partner, technically this transfer doesn't increase the threshold at which they need to start paying higher rate tax, nor does it increase their own amount of personal allowance.
This distinction is important as it means a higher-rate taxpayer earning slightly over £50,270 (or slightly over £43,662 in Scotland) can't qualify for Marriage Tax Allowance on the basis that a personal allowance transfer would bring them to within the band of basic rate tax.
Increasing your pension contributions might make you eligible though
If you earn above £50,270 but your pension contributions bring your take-home pay to under £50,270, you may still qualify for Marriage Tax Allowance.
Where you're on the pay-as-you-earn system (PAYE), HMRC should know how much you contribute to your pension. If you self-assess, specify what you pay into your pension, so HMRC can see your take-home pay is less than £50,270.
If your pension contributions vary each month, or you're not sure whether you'll be a basic or higher-rate taxpayer in a particular tax year, HMRC recommends waiting until the end of the tax year before deciding whether to apply or not.
How much can I get?
Marriage Tax Allowance in the 2026/27 tax year is worth up to £252. But as some can backdate a claim by up to four tax years, you might be able to get an extra £1,000 on top.
This means if you claim for this tax year and backdate by four years, you'll get up to £1,260.
HMRC has a useful Marriage Tax Calculator you can use to check
If your application is successful, you'll automatically get the tax break each year going forward. This means there'll be no need to keep reapplying.
As mentioned, in addition to the current tax year's allowance, you can backdate your claim by up to four tax years too, provided you were eligible.
These tax years are worth up to:
Tax year | How much you could get |
|---|---|
2026/27 | £252 |
2025/26 | £252 |
2024/25 | £252 |
2023/24 | £252 |
2022/23 | £252 |
How the Marriage Tax Allowance is calculated
The person who has unused personal allowance can transfer £1,260 of it to their partner (10% of the full allowance to be precise). They can only transfer £1,260 – no more, no less. Here's an example to show how it works:
Peter earns £5,000 a year working part time at the local supermarket. As his personal allowance for the year is £12,570, he has plenty of it left to transfer to his wife, Fiona.
Fiona is a software developer who earns £35,000 a year, meaning she's a basic-rate taxpayer (higher-rate tax starts at £50,270 for most). Her personal allowance will effectively increase by £1,260 to £13,830 after Peter transfers his allowance.
This means Fiona can earn an extra £1,260 free of tax (beforehand she would have paid tax on it at 20%). As a result she's £252 better off (equivalent to 20% of £1,260).
How and when will I get the money?
It depends on which tax year you're claiming for:
-
For the current tax year, the higher earner will simply pay slightly less tax on their take-home pay. This is done by adjusting their personal tax code. The partner who transferred their personal allowance will also receive a new tax code, if employed.
- How long does it take to see a change to your take-home pay? It usually takes two days to get a new tax code. But when you'll see a difference to your pay depends on whether your employer gets it in time. For example, if you get paid on the 25th each month and your employer gets your new tax code on the 10th, it's likely to be applied that month, but if they only get it on the 23rd you'll likely have to wait another month.
- Self-employed? If you're self-employed, your self-assessment tax bill will be reduced as HMRC will take into account that you've now got a bigger allowance.
-
If backdating for previous years, you'll get a payout by bank transfer or cheque.
- How long until you get the money? If you've submitted a form by post, HMRC says it will take between 24 and 29 working days after receipt to get the money.
IMPORTANT. It's not possible to backdate for previous tax years online – you'll need to backdate for past years via post.
MoneySavers' successes
We've been inundated with emails from MoneySavers who've had their tax codes changed and got money back. Here is some inspiration...
Thanks for your info, we got a cheque for £923.52 within a week of applying.
I made a claim for this year and previous years. I was amazed to get a rebate of £1,100. My wife is terminally ill and this money will enable us to tick off another part of her bucket list. I cannot tell you how grateful we are.
Many thanks for your tip on transferring my wife's tax allowance. I have just received a cheque from HMRC for £994.66.
The non-taxpayer applies for Marriage Tax Allowance
Important. It's only possible to apply online for the current tax year (2025/26). If you want to backdate your claim for other tax years too, you'll need to apply for these by post.
It's the non-taxpayer who must apply for Marriage Tax Allowance. If the taxpayer applies, you're doing it the wrong way round and it won't work. You'll need both your and your partner's national insurance numbers and, as the non-taxpayer, two acceptable forms of ID.
You can only apply for those years in which you both met the criteria. So if you earned more than the £12,570 personal allowance in a specific year, you can't claim for it.
-
Just applying for 2026/27? Apply using HMRC's online tool. This is the simplest way. Once you've applied, you should receive an email acknowledgment. If you have an issues when applying online, you can call 0300 200 3300 instead.
-
Applying for 2026/27 AND previous tax years? For backdating you need to apply by post, completing the Marriage Allowance Transfer Claim form (MATCF). This allows you to backdate for previous tax years at the same time as applying for the current tax year. We'd suggest this is easier than applying for the current year online and separately backdating via post. HMRC will write to you to tell you if it's been agreed.
-
Just applying for previous tax years? You'll have to apply by post.
You can backdate your claim by up to four tax years. From 6 April 2026, the earliest year you can claim for is 2022/23.
You don't have to reapply for Marriage Tax Allowance every year. Your personal allowance will transfer automatically to your partner until you inform HMRC otherwise.
If your relationship ends either of you can cancel the allowance, but if you're cancelling because your circumstances have changed – for example, because employment is pushing you into a higher tax threshold – the person who made the claim needs to cancel.
Is Marriage Tax Allowance always a winner?
The simple rule is, as long as the basic rate taxpayer earns over £13,830 a year from work, then this is always a winning combination – even if the non-taxpayer has to pay a little tax.
But you can lose out by applying for Marriage Tax Allowance if the non-taxpayer earns just below £12,570 and the basic-rate taxpayer earns just above.
Now to get technical and explain the finer details...
-
The non-taxpayer must pass over the FULL 10% of their allowance. On standard tax rates, that means if they earn over £11,310 a year (10% less than the normal allowance), they'll end up paying some tax on the amount above that.
-
As long as the basic-rate taxpayer earns over £13,830 a year, then they'll save 20% tax on the full amount they've been given – so the amount they gain outweighs what the non-taxpayer now pays in tax.
-
But if the 20% taxpayer earns less than £13,830 a year and the non-taxpayer earns just below £12,570, then the non-taxpayer will start paying tax on a bigger amount than the taxpayer will save.
Here's an example of where Marriage Tax Allowance is a winner:
Peter earns £11,970 and is a non-taxpayer. His wife Fiona earns £16,070 and is a basic-rate taxpayer. If Peter transfers £1,260 of his personal allowance to Fiona, that effectively leaves him with a personal allowance of £11,310 (£12,570 minus £1,260) and increases Fiona's allowance to £13,830 (£12,570 plus £1,260).
This means Peter now earns £660 more than his personal allowance, meaning he'll pay basic-rate tax for the year of £132 (20% of £660). But Fiona gets to keep an extra £252 (equivalent to 20% tax on £1,260). The net gain for Peter and Fiona is therefore £120.
Here's an example of where it wouldn't work out:
Peter earns £11,970 and is a non-taxpayer. His wife Fiona earns £12,870 and is a basic-rate taxpayer (she's charged 20% on the £300 above £12,570). If Peter transfers £1,260 of his personal allowance to Fiona, that effectively leaves him with a personal allowance of £11,310 and 'increases' Fiona's allowance to £13,830.
This means Peter now earns £660 more than his personal allowance, meaning he'll pay basic-rate tax for the year of £132 (20% of £660). Meanwhile Fiona won't pay 20% tax on the £300 she was previously paying tax on, so she gets to keep an extra £60.
The net loss to Peter and Fiona is £72 – showing that some couples can lose out.
So if you're earning near the £12,570 basic-rate income tax threshold, look carefully at the tax gain and loss each of you would have before applying for Marriage Tax Allowance.
Marriage Tax Allowance FAQs
What if we divorce or dissolve our Civil Partnership?
If you divorce, dissolve your Civil Partnership or legally separate, you'll need to cancel your Marriage Tax Allowance.
How do I cancel the Marriage Tax Allowance?
To cancel the allowance, you must contact HMRC.
Will I be fined if I've applied in error?
Although it's unlikely your application would be accepted if you weren't eligible, you won't be fined even if you are accepted in error. Rather, any underpaid tax would be collected through a PAYE code adjustment.
Could I end up paying more tax?
Applying can prompt HMRC to look at your tax position.
As millions are on the wrong tax code, for some this means learning they owe HMRC money (for others, learning HMRC owes them). If this happens, some people blame Marriage Tax Allowance – yet all that's happening is your application has crystallised HMRC to look at an existing problem. At some point, you'd have needed to pay that anyway.
What if I'm self-employed?
If you meet the criteria above, you can apply. See Gov.uk which explains how to apply for Marriage Tax Allowance if you're self-employed.
I earn savings interest – can I still qualify?
The starting rate for savings is a separate £5,000 tax-free allowance for people who just earn income from savings interest.
However, even if you do earn savings interest, as long as you're not a taxpayer, you can still qualify for and apply for Marriage Tax Allowance.
What if we cease to qualify during a tax year?
Examples of this include the taxpayer getting a pay rise that makes a higher-rate taxpayer or if the non-taxpayer starts working.
If that happens, HMRC will not know until the end of the tax year because of the way tax is calculated. It doesn't matter even if the taxpayer is occasionally pushed into the higher-rate tax band, as long as their total income for the tax year doesn't exceed the basic-rate limit.
At the end of the tax year HMRC will reconcile your tax affairs, send a P800 calculation and recover any tax due in the following year through an adjustment to your tax code (via the payroll or self-assessment).
What if overtime pushes me above the threshold?
What counts is how much you earn over the course of a tax year – the non-taxpayer needs to earn less than £12,570, the basic-rate taxpayer less than £50,270 (£43,662 in Scotland).
If you do claim for the current year and end up going over the threshold, any underpaid tax will be recovered via a tax code change the next year.
Can I still apply if my partner has passed away?
Yes. Widows and widowers are able to claim backdated Marriage Tax Allowance – though only as far back as 2021/22.
So if you and your spouse qualified at any point since April 2021 but you didn't apply before your partner's death, you can apply retrospectively.
You'll get the payment for each year in which both of you were alive and met the qualifying criteria – even if your partner died on day one of the tax year, you'd get the payout for the whole tax year. It doesn't matter if the taxpayer or the non-taxpayer has died, you'll qualify regardless.
If the deceased was the taxpayer, the surviving partner can apply directly to HMRC. But if the deceased was the non-taxpayer, the person responsible for managing their tax affairs will have to apply.
Applications need to be made over the phone via HMRC's income tax helpline, where an adviser will take you through the process.
What happens if my partner dies after we've applied?
If your partner dies after receiving your allowance, their estate will be treated as having an increased personal allowance (so less of their estate will be subject to Inheritance Tax). Your own personal allowance will revert back to what it was before the transfer.
If your partner transferred their allowance to you before they died, your own allowance will stay at the higher level until the end of the tax year, while their estate will be treating as having the lower amount.
I was born before 6 April 1935 – why can't I get this?
If one of you is 90 or over, you could qualify for the married couple's (and civil partner's) allowance – a different allowance that HMRC is phasing out. This can give a reduction on your tax bill of up to £1,127 a year.
Isn't this discriminatory against unmarried couples?
Quite simply, yes. This is a Government policy to reward the institution of marriage – its view being that marriage provides a more stable family.
Share this guide?
