Marriage Allowance

If you’re married or in a civil partnership and one of you earns less than £12,500 you could benefit from the Marriage Allowance

Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner if they earn more than you. This reduces their tax by up to £250 in the tax year (6 April to 5 April the next year). To benefit as a couple, you (as the lower earner) must have an income of £12,500 or less. Your partner must be a basic rate tax payer.

You can backdate your claim to include any tax year since 6 April 2015 that you were eligible for Marriage Allowance.

To claim you and your partner must be born on or after 6 April 1935 and neither of you pay tax at the higher or additional rate.

For example:

You earn £8,000 a year, and your Personal Allowance for 2019/20 is £12,500.

Your partner also has a Personal Allowance of £12,500 and earns £15,000 a year. They will usually pay 20 per cent income tax on everything they earn over £12,500.

Transferring £1,250 of your Personal Allowance to your partner will reduce their tax by £250 this year.

How can we help?

If you need further information or help with claiming the Marriage Allowance, call our Helpline on 0303 123 9999. You can also email [email protected].

You can apply online at gov.uk.

  • You need your and your partner’s National Insurance numbers.

  • Applications must be made by the person with the lower income.