What is Marriage Allowance?

Our three-minute guide to explain the must-knows around this Government scheme for “I-do”ers.

Published: 07 Oct 2024 Last updated: 13 Aug 2026 3 mins read

Key points

Marriage allowance lets one partner transfer £1,260 of unused personal allowance to a spouse.
This can reduce the couple’s tax bill by up to £252 per year.
Eligibility requires marriage or civil partnership and one partner earning below the personal allowance.
The higher earning partner must pay basic rate income tax to qualify for the scheme.

Here’s our three-minute guide to explain the must-knows when it comes to this Government scheme – and what it could mean for you and your better half.

You might have heard a thing or two about Marriage Allowance. It’s a way for married couples or those in a civil partnership to trim a little off their tax bill. So how does it work?

How Marriage Allowance could reduce your tax bill

Marriage allowance allows one spouse to transfer £1,260 of their personal allowance to the other, if they meet the conditions.

The potential tax saving is £1,260 at 20%, which is £252.

Can you claim Marriage Allowance?

You may be able to claim Marriage Allowance if all of the following apply:

You’re married or in civil partnership
Either you or your other half earn below the personal allowance (meaning they don’t pay tax on their income)
Your partner pays income tax at the basic rate if you’re in England or Wales, or starter, basic or intermediate rate in Scotland

Marriage allowance could be worth giving a closer look if you are on maternity leave, stay-at-home parents, retired, self-employed and unemployed, and your spouse is not a higher or additional rate taxpayer.

To apply for the marriage allowance, go to the government website.

The non-taxpayer should complete the application. Once you’ve submitted your application, you’ll receive a letter from HMRC detailing whether or not you’re eligible. It can take up to two months for successful applications to start providing the allowance.

Could Married Couple's Allowance apply to you?

Marriage Allowance and Married Couple's Allowance are different tax benefits. If you or your spouse were born before 6 April 1935, you may be eligible for Married Couple's Allowance instead. You can find out more and check your eligibility on the government website.

How Marriage Allowance affects your tax code

If your application’s successful, your tax code will change too – depending on whether you’re getting the allowance or transferring it to your partner:

Getting the allowance: your tax code will end with M
Transferring the allowance: your tax code will end with N

Marriage Allowance claims are automatically renewed every year. But you should let HMRC know if your circumstances change. These could include divorce, death, or if the non-tax paying partner starts to tiptoe over the personal allowance threshold.

Tax benefits can change and depend on an individual's circumstances.