Marriage Allowance calculator: can we claim, and how much would we save?

How Marriage Allowance works

1. The lower earner gives up £1,260 of their Personal Allowance. That's 10% of the £12,570 allowance, rounded up to the nearest £10. Their tax-free allowance goes down to £11,310 for the year.
2. The higher earner's tax goes down by up to £252. That's £1,260 at the 20% basic rate. In Scotland it's still worked out at 20%, even for starter or intermediate rate taxpayers.
3. The higher earner must stay a basic rate taxpayer. In England, Wales and Northern Ireland that usually means an income between £12,571 and £50,270 before they receive Marriage Allowance. In Scotland it's the starter, basic or intermediate rate, usually £12,571 to £43,662.
4. It works best if the lower earner earns under £11,310. Between £11,310 and £12,570 they pay a little tax on the allowance they gave up, so the couple saves less. GOV.UK says the lower earner normally needs an income below their Personal Allowance to benefit.
5. It carries on each year. The allowance transfers automatically every year until you cancel it, for example if your income changes or your relationship ends.

Getting a pension or living abroad doesn't stop you claiming, as long as you get a Personal Allowance. If either of you gets other income such as dividends or savings interest, GOV.UK suggests calling the Income Tax helpline to work out who should claim.

Backdating: how much you could claim back

GOV.UK says you can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. Your partner's tax bill is reduced depending on the Personal Allowance for each year you're backdating.

So if you were eligible in all four earlier years you could get up to £1,008 back, plus up to £252 for this year. You get less for a year when the higher earner paid less than £252 in tax, or the lower earner earned more than £11,310. You must be married or in a civil partnership when you apply. When the tax year changes, the earliest year you can backdate to moves on by a year.

Sources: the Marriage Allowance guide, HMRC's yearly Marriage Allowance amounts (£252 for 2022 to 2023 and 2023 to 2024) and the Personal Allowance for past years (£12,570 in each year shown).

What if the higher earner moves into the higher rate?

Marriage Allowance only works while the person receiving it pays Income Tax at the basic rate (or the starter, basic or intermediate rate in Scotland). If a pay rise, bonus or second job takes their income over £50,270 (£43,662 in Scotland) for the tax year, you're no longer eligible.

• GOV.UK says you must cancel if your income changes and you're no longer eligible. The person who made the claim cancels it, online or by phone.
• If you cancel because of a change of income, the allowance runs until the end of the tax year (5 April). This might mean you or your partner underpays tax for the year.
• Not sure whether you're still eligible? Call HMRC Marriage Allowance enquiries.

Getting a bonus? See where it takes your pay with the bonus tax calculator or the take-home pay calculator.

How to apply (it's free)

1. The lower earner applies. If you both only have wages, GOV.UK says the person who earns the least should make the claim.
2. Have both National Insurance numbers ready. You'll need to sign in, or create sign-in details, and you may be asked to prove your identity.
3. Apply on GOV.UK. Use Apply for Marriage Allowance online. You'll get an email confirming your application within 24 hours. There are different ways to apply if you're registered for Self Assessment or want to backdate your claim.
4. Check your tax codes. HMRC gives your partner the allowance by changing their tax code, which can take up to 2 months, or through their Self Assessment tax return. The receiving partner's code ends in M and the transferring partner's code ends in N. See what yours means with the tax code checker.

About claim companies: some firms offer to claim Marriage Allowance for you and charge a fee or keep part of what you get back. You don't need one. Applying on GOV.UK is free, and HMRC says applying directly means you get 100% of the tax relief.

Questions, or need to cancel? Call HMRC Marriage Allowance enquiries on 0300 200 3300 (Monday to Friday, 8am to 6pm), or see the GOV.UK guide.

Worked example (made-up figures)

A married couple in England. One works part-time and earns £9,000 a year; the other earns £32,000. Neither has savings interest, dividends or company benefits.

The lower earner's £9,000 is still under their new £11,310 allowance, so they pay no tax and the couple saves the full £252. If they'd both been eligible in all four earlier tax years, they could also backdate up to £1,008.

If the lower earner instead earned £12,000, they'd pay 20% on the £690 above £11,310, which is £138, so the couple would save £114. At £12,570 or more (in England, Wales or Northern Ireland) the extra tax cancels out the saving.

These are made-up figures to show how the sums work, not a real couple.

Frequently asked questions

What is Marriage Allowance?
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. That cuts their Income Tax by up to £252 in the tax year (6 April to 5 April). It's meant for couples where one person earns less than the Personal Allowance, usually £12,570, and the other pays Income Tax at the basic rate.

Who can get Marriage Allowance?
You must be married or in a civil partnership, and you can't get it if you're living together but not married. The lower earner normally has an income below their Personal Allowance, usually £12,570. The higher earner must pay Income Tax at the basic rate, which usually means an income between £12,571 and £50,270 before they receive Marriage Allowance. In Scotland they must pay the starter, basic or intermediate rate, usually an income between £12,571 and £43,662.

How much can we save with Marriage Allowance?
Up to £252 a year for 2026 to 2027. You save less if the higher earner pays less than £252 in Income Tax, or if the lower earner earns more than £11,310, because they then pay some tax on the allowance they've given up. GOV.UK's own example is a lower earner on £11,500 and a partner on £20,000, who save £214 as a couple.

Can we backdate Marriage Allowance?
Yes. GOV.UK says you can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. The most it could cut your partner's tax by was £252 in each of the tax years 2022 to 2023, 2023 to 2024, 2024 to 2025 and 2025 to 2026, so up to £1,008 for those four years on top of the current year.

Does Marriage Allowance work in Scotland?
Yes. In Scotland the higher earner must pay the starter, basic or intermediate rate, which usually means an income between £12,571 and £43,662. HMRC still works out the cut in their tax at the basic rate of 20%, so the most you save is the same £252.

What happens if the higher earner moves into the higher rate?
You're no longer eligible, because the person receiving the allowance must pay Income Tax at the basic rate (or the starter, basic or intermediate rate in Scotland). GOV.UK says you must cancel if your income changes and you're no longer eligible. If you cancel because of a change of income, the allowance runs until the end of the tax year (5 April), which might mean you or your partner underpays tax for the year. If you're not sure, call HMRC Marriage Allowance enquiries.

How do we apply, and does it cost anything?
The lower earner applies on GOV.UK. It's free, and you need both your National Insurance numbers. There are different ways to apply if you're registered for Self Assessment or want to backdate your claim, and GOV.UK explains them. Some companies offer to make the claim for you for a fee or a share of what you get back. You don't need one: HMRC says applying directly on GOV.UK means you get 100% of the tax relief.

What do M and N mean on our tax codes?
Once Marriage Allowance is in place, HMRC changes your tax codes. The partner receiving the allowance gets a code ending in M, and the partner transferring it gets a code ending in N. It can take up to 2 months, and the change is backdated to the start of the tax year (6 April). The allowance then transfers automatically every year until you cancel it.

More pay tools

See your full pay with the take-home pay calculator, decode your payslip code with the tax code checker, work out the tax on a bonus with the bonus tax calculator, compare salaries in the salary after tax tables, or browse every pay and tax calculator on the Tax & Pay page.

Sources

GOV.UK: Marriage Allowance, Apply for Marriage Allowance online, Income Tax rates and Personal Allowances, Income Tax in Scotland, Income Tax rates and allowances for current and past years, Married Couple's Allowance, HMRC: Marriage Allowance amounts by tax year, HMRC PAYE Manual: Marriage Allowance. All checked on 24 October 2026. General guidance only, not tax or financial advice. Your own tax can differ if you have other income, benefits from a job or a tax code that isn't standard.