The marriage allowance is a tax break that allows an individual to give up 10% of their personal allowance (£12,570 in 2023/24 so the amount is £1,260) to their spouse or civil partner. 20% of this allowance is then given as a reduction in the recipient’s tax bill. This can result in anything up to a £252 tax saving for the couple.  Additionally, the marriage allowance can be backdated by up to four years, so as far back as the 5 April 2019.

It is important to note that this is a tax allowance, so you won’t receive a payment in the post. 

Are you eligible to claim?

You may qualify for marriage tax allowance if ALL of the following apply:
– You must be married or in a civil partnership (simply living together does not mean you qualify)
– You were born after 5^th April 1935
– Either you or your spouse is a non-tax payer (earning less than £12,500 per year)
– Either you or your spouse is a basic rate tax payer (earning between £12,571 and £50,270)
– You must not have previously tried to claim

Application Process

If the above applies to you and your spouse, then you can apply straight away.  The application process is relatively straight forward, and it is free to apply.  You’ll need to sign in using your Government Gateway user ID and password and then you will simply need yours and your partner’s National Insurance number.

If you have not used the Government Gateway before, you will need to prove your identity in order to be able to register. Further details on this and on how to apply for this allowance can be found via the HMRC’s Marriage Tax Allowance website by clicking here.  If you cannot claim online, you can telephone 0300 200 3300.

Backdated Claims

Once you have completed the application process and been notified of its receipt, you will then be able to apply for previous years’ allowances retrospectively so long as you both met the criteria during those years.  If your claim is successful, yours or your spouse’s tax bill will be reduced depending on the Personal Allowance rate for the years you’re backdating.

Your Personal Allowance will transfer automatically to your partner every year until you cancel the Marriage Allowance – for example if your income changes or your relationship ends.