The marriage allowance is a tax-free benefit that many couples in the UK don’t claim. Here’s how you can claim your £252 tax rebate for the 2025/26 tax year and potentially up to £1,259 by backdating your claim.
Don’t use a Third Party to assist with your claim. Read the information below and you will be able to claim the marriage allowance yourself for FREE!
Most taxpayers in the UK have tax-free allowances. The personal allowance for the tax year 2025/26 is £12,570, which allows individuals to earn this amount tax-free before they start paying income tax.
The marriage allowance allows one partner to transfer a portion of their unused personal allowance to their spouse or civil partner, thereby reducing their overall tax liability.
In the 2025/26 tax year, the personal allowance remains £12,570. As such, an individual can transfer 10% of this allowance, amounting to £1,257. This transfer can decrease the recipient partner’s income tax liability by £252 (20% of £1,257).
For the 2025/26 tax year, the marriage allowance reclaim amount is still £252. But if you backdate your claim, the total rebate can reach £1,259:
This is illustrated as follows:
– 2024/25 tax year – £252 reclaim
– 2023/24 tax year – £252 reclaim
– 2022/23 tax year – £252 reclaim
– 2021/22 tax year – £251 reclaim
Add onto these figures the £252 for the 2025/26 tax year and the total amount is £1,259.
To qualify, you must meet the following criteria:
1. Must be married or in a civil partnership (co-habiting couples don’t count)
2. One partner must earn under £12,570 (2025/26 personal allowance)
3. Their partner must be a basic tax rate payer. Earn between £12,570 and £50,270 (2025/26)
4. Both individuals must be born on or after 6 April 1935
To summarise, you must be a non-taxpayer and your partner is a basic rate taxpayer.
You can claim the marriage allowance online via the HMRC website. You will need both partners’ National Insurance numbers and a form of identification.
If you’d prefer to apply over the phone, you can contact HMRC at 0300 200 3300. Remember, the non-taxpayer must make the claim.
To reclaim the marriage allowance for previous years, you need to meet the eligibility criteria for each of those tax years. Check the personal allowance rates for the respective years to ensure you’re still eligible.
After applying, you’ll receive a confirmation email. If successful:
Your tax coding notices will be updated: the non-taxpayer’s code will include an ‘N’ and the basic-rate taxpayer’s will include an ‘M’.
Any backdated claims are typically paid out via cheque.
You don’t need to reapply in future tax years. Typically the tax code will continue to include the marriage allowance. How to understand the tax codes?
Marriage Allowance Example
A married couple has partner 1 earning £7,000 per annum and partner 2 earning £32,000 per annum.
Without marriage allowance the income tax liabilities for 2025/26 tax year would be as follows:
| Partner 1 | Partner 2 | |
| Earnings | £7,000 | £32,000 |
| Personal Allowance | £12,570 | £12,570 |
| Taxable Earnings | £Nil | £19,430 |
| Basic Rate Tax Rate | 20% | 20% |
| Income Tax Payable | £Nil | £3,886 |
With marriage allowance claim the income tax liabilities would be as follows:
| Partner 1 | Partner 2 | |
| Earnings | £7,000 | £32,000 |
| Personal Allowance | £11,313 | £13,827 |
| Taxable Earnings | £Nil | £18,173 |
| Basic Rate Tax Rate | 20% | 20% |
| Income Tax Payable | £Nil | £3,634 |
The tax reduces from £3,886 to £3,634, which is the £252 tax free cash amount mentioned earlier.
Non-taxpayer Earns £12,000
The marriage allowance allows for the transfer of 10% of the personal allowance. It is either 10% or nothing.
Therefore a situation can arise where the non-taxpayer after transferring 10% of their personal allowance will need to pay income tax.
For example a non-taxpayer earning £12,000 can still claim the marriage allowance in 2025/26.
Their new personal allowance will be £11,313 and as a result will pay tax on £687, which is £137 tax.
Partner 2 would still be saving £252 in tax, so the total tax paid by both partners will still be lower. In this example it is £115 less tax. It is therefore almost always worth claiming whenever possible.
When Should You NOT Apply For The Marriage Allowance?
There is one situation in which you should NOT apply for the allowance. That is where both incomes are close to the personal allowance, with one just below and one just above.
Taking the example above where partner 1 earns £12,000. After transferring 10% of their personal allowance they would pay additional tax of £137.
It is therefore only worthwhile doing the transfer if partner 2 saves over £137 in tax. In this particular example partner 2 would need to earn more than £13,255. Earnings below this amount would result in a net loss.
This situation would be very rare but it is worth checking when both incomes are extremely close to the personal allowance.
Conclusion On The Marriage Allowance
As many as 2 million couples are eligible for up to £252 tax-free cash, increasing to £1,259 if claiming for previous years. Don’t miss out on this opportunity!
Claiming is straightforward – either apply online or call HMRC on 0300 200 3300.
IMPORTANT – There are many companies out there, including Accountants, who will offer to complete the application for you. They typically charge in excess of 35% of your claim amount. You DON’T need to use a third party. The third party will ask you for exactly the same amount of information as HMRC, so avoid the expensive middle man! The claim can be done quite easily using the above online application. If you struggle with computers, just phone HMRC on 0300 200 3300.
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