Lets a lower-earning spouse or civil partner transfer £1,260 of their Personal Allowance to their partner, saving up to £252 in tax a year.
Many people who are entitled to support never claim it. Check who qualifies, how much you could get and how to make your claim through the official channel.
The rules depend on where you live in the UK and on your household’s circumstances.
What Marriage Allowance offers
- Transfer allowance: Transfer £1,260 of your Personal Allowance to your partner.
- Renews automatically: Continues each year unless you cancel or circumstances change.
- Backdated claims: Claim for previous eligible years.
- Free to claim: There is no charge to apply through GOV.UK.
| Feature | Detail |
|---|---|
| Who can get it | Married couples or civil partners where one earns below the Personal Allowance and the other is a basic rate taxpayer |
| How much | Up to £252 off your partner's tax bill each tax year |
| Backdating | Can be backdated to 6 April 2022 |
| How to claim | Apply online at GOV.UK |
| Where | UK-wide (Scottish rate bands apply in Scotland) |
Key points
Transfer allowance: Transfer £1,260 of your Personal Allowance to your partner.
Renews automatically: Continues each year unless you cancel or circumstances change.
Backdated claims: Claim for previous eligible years.
About HM Revenue & Customs
Marriage Allowance is run by HM Revenue & Customs. Claims are made free of charge through the official government channel.
We explain the rules independently and then send you to the official page to claim. We are not a government website.
Amounts and rules can change. The decision on your claim is made by HM Revenue & Customs.