Marriage Allowance Calculator

Calculate your potential tax savings and check your eligibility for Marriage Allowance transfer

Calculate Your Marriage Allowance Savings

£0

Annual Tax Savings

Important Notice

What is Marriage Allowance?

Marriage Allowance is a tax benefit that allows married couples and civil partners to transfer part of their Personal Allowance between spouses. The lower-earning partner can transfer £1,260 of their Personal Allowance to their higher-earning partner, potentially saving up to £252 per year in Income Tax.

Eligibility Requirements

You can claim Marriage Allowance if:

You’re married or in a civil partnership
One partner earns below the Personal Allowance (£12,570 for 2025/26)
The other partner pays basic rate Income Tax
Neither partner pays higher rate tax
You’re not already claiming Married Couple’s Allowance

How Much Can You Transfer?

For the 2025/26 tax year, you can transfer exactly £1,260 of your Personal Allowance to your spouse or civil partner. This is 10% of the standard Personal Allowance of £12,570. You cannot choose to transfer a different amount – it must be the full £1,260 or nothing.

Tax Savings Breakdown

When your partner receives the £1,260 transferred allowance, their taxable income reduces by this amount. Since they pay 20% basic rate tax, this saves £252 in tax (£1,260 × 20% = £252). However, you may pay some additional tax if your income exceeds your reduced Personal Allowance after the transfer.

Automatic Annual Transfer

Once applied, the allowance transfers automatically each tax year until you cancel it or circumstances change.

Backdating Available

You can backdate your claim for up to 4 previous tax years, potentially recovering up to £1,008 in past savings.

Simple Application

Apply online through HMRC’s website in just a few minutes with basic personal and financial information.

No Cost to Apply

Marriage Allowance applications are completely free through the official HMRC service.

Step-by-Step Application Guide

Check Your Eligibility: Verify that you meet all the requirements listed above using our calculator.
Gather Required Information: You’ll need both partners’ National Insurance numbers, income details, and marriage/civil partnership date.
Apply Online: Visit gov.uk and search for “Marriage Allowance” to access the official application form.
Complete the Form: Provide accurate income and personal details for both partners.
Submit and Confirm: Review your application carefully before submitting to HMRC.
Receive Confirmation: HMRC will process your application and send confirmation within a few weeks.

Frequently Asked Questions

What happens if my income changes after applying?

You must notify HMRC if your circumstances change and you’re no longer eligible. This includes income changes that affect eligibility, divorce, separation, or death of a partner. Failure to notify HMRC may result in having to repay any tax relief received.

Can I claim Marriage Allowance if my partner is self-employed?

Yes, self-employed individuals can benefit from Marriage Allowance as long as they meet the income criteria and pay basic rate Income Tax on their profits. The same eligibility rules apply regardless of employment type.

What’s the difference between Marriage Allowance and Married Couple’s Allowance?

Marriage Allowance is for couples where at least one partner was born after 5 April 1935, with specific income criteria. Married Couple’s Allowance is only available if at least one partner was born before 6 April 1935. You cannot claim both allowances simultaneously.

How do I cancel Marriage Allowance?

You can cancel Marriage Allowance online through your Personal Tax Account on gov.uk, by phone through the Income Tax helpline, or by completing form MATCF if you cannot access online services. Cancellation typically takes effect from the following tax year.

Will Marriage Allowance affect my tax code?

Yes, your tax codes will change to reflect the allowance transfer. The person receiving the allowance will have an ‘M’ added to their tax code, whilst the person transferring will have an ‘N’ added to theirs. These changes ensure the correct amount of tax is deducted from your pay or pension.

Can I claim Marriage Allowance if we live abroad?

You may be able to claim Marriage Allowance if you live abroad, provided you still receive a UK Personal Allowance and meet all other eligibility criteria. Your tax residence status and the source of your income will determine your eligibility for UK tax reliefs.

Important Considerations

Income Thresholds for 2025/26

In England, Wales, and Northern Ireland, the higher earner must have an income between £12,571 and £50,270 to qualify. In Scotland, they must pay starter, basic, or intermediate rate tax, typically meaning income between £12,571 and £43,662.

Impact on Benefits

Marriage Allowance may affect means-tested benefits such as Tax Credits or Universal Credit. The change in your tax liability could impact benefit calculations, so consider this when deciding whether to apply.

Record Keeping

Keep records of your Marriage Allowance claim, including confirmation from HMRC and details of any backdated claims. This helps with future tax planning and ensures you can provide evidence if required.