Who qualifies
GOV.UK sets three conditions to claim Marriage Allowance:
- You are married or in a civil partnership — it does not apply to unmarried couples living together
- The lower-earning partner has income below the Personal Allowance, typically £12,570
- The other partner is a basic rate taxpayer, usually earning between £12,571 and £50,270
How much it's worth
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your partner. GOV.UK's example shows this can reduce your partner's tax by up to £252 a year. The person transferring the allowance may pay a little more tax themselves, but the couple gains overall.
How to apply
The lower-earning partner applies, online or by post, and the allowance then transfers automatically each year until either of you cancels it or your circumstances change. You do not need to reapply annually once it's in place.
Backdating a claim
If you were eligible in previous years but never claimed, GOV.UK confirms you can backdate your claim to 6 April 2022 for any tax year since then that you qualified, which can produce a useful lump-sum refund alongside the current year's saving.
If your income is more mixed
If either of you has dividends, savings income or employment benefits that make your position less clear-cut, it's worth checking your numbers before applying, since claiming when you don't qualify can create a tax bill rather than a saving. We can check eligibility as part of preparing your return.
Need a hand with your return?
We prepare and file Self Assessment returns for directors, sole traders and landlords, and tell you exactly what is due and when before anything is submitted. Call 0114 327 1480.