Marriage Allowance calculator
If one partner earns too little to use all their tax-free allowance, they can pass some to the other and cut the couple's tax bill. This checks whether you qualify and what you would save.
How Marriage Allowance works
Everyone gets a personal allowance of £12,570 that they can earn before paying income tax. If one partner earns less than that, some of their allowance sits unused. Marriage Allowance lets them transfer a fixed £1,260 of it to their husband, wife or civil partner. The receiving partner then pays 20% less tax on that slice, which is worth up to £252 a year.
The rule only helps when the giver is a non-taxpayer and the receiver is a basic-rate taxpayer. If the receiver already pays 40% the scheme is closed to you, and if the giver earns enough to use their whole allowance there is nothing spare to move. The claim is made by the lower earner through HMRC, not the higher earner.
Worked example
Suppose one partner earns £9,000 and the other earns £30,000. The lower earner is well under £12,570, so transferring £1,260 costs them nothing. The higher earner is a basic-rate taxpayer, so their tax bill falls by 20% of £1,260, which is £252. The couple is £252 a year better off, and a backdated claim across earlier years could add a lump sum on top.
Common questions
Who can claim Marriage Allowance?
You can claim if you are married or in a civil partnership, one of you earns £12,570 or less (a non-taxpayer), and the other is a basic-rate taxpayer earning between £12,571 and £50,270. The lower earner applies to transfer part of their allowance to the higher earner.
How much can Marriage Allowance save?
The most you can save is £252 a year, which is 20% of the £1,260 transferred. On the example above of £9,000 and £30,000, the couple gains £252 a year.
Can I backdate a claim?
Yes. You can backdate Marriage Allowance for up to four tax years if you were eligible in those years, which can be worth several hundred pounds as a lump sum. HMRC pays it through a tax refund or an adjusted tax code.
What about higher-rate taxpayers?
Marriage Allowance is only for basic-rate taxpayers in the rest of the UK, so if the higher earner pays 40% or 45% you cannot claim. In Scotland the receiving partner can be a starter, basic or intermediate-rate taxpayer, up to the £43,662 threshold.
Is it worth claiming if the lower earner is close to £12,570?
It can still pay, but the gain shrinks. Giving away £1,260 of allowance drops the lower earner to £11,310 tax-free, so any income above that becomes taxable at 20%. This tool nets that cost off the saving.