Back
Tax ReliefUK-wide

Marriage Allowance

HM Revenue & Customs

Description

Lets a lower-earning spouse or civil partner transfer up to £1,260 of their unused Personal Allowance to a partner who's a basic rate taxpayer, worth up to £252 a year off the couple's combined tax bill. You need to be married or in a civil partnership, with one of you earning below the Personal Allowance — and if you've missed out in previous years, you can backdate a claim up to 4 tax years.

Amount

Transfer up to £1,260 of Personal Allowance, worth up to £252/year in tax saved

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Open to individuals — not restricted to businesses.
  • Relevant income bands: earning under the Personal Allowance, basic rate taxpayers.
Backdating
Can be backdated up to 4 tax years.
Requirement
Must be married or in a civil partnership; one partner earns below the Personal Allowance, the other is a basic rate taxpayer.

Want help with this application?

This one is usually simple enough to do yourself using the free official link below — but if you'd rather have help, we're building relationships with vetted professionals and can let you know if that becomes available.

Some of the organisations we may connect you with pay us a referral fee if you use their service. This never affects which listings you see in the directory. No live partner is confirmed yet for this listing.

You can also do this yourself for free via the official source

How to apply

Apply online via gov.uk — the lower earner applies to transfer the allowance to their partner.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.