Is the £252 Marriage Allowance worth claiming?
If one of you earns below £12,570 and the other pays basic-rate tax, you can transfer £1,260 of Personal Allowance — and backdate up to four years for a one-off windfall.
Backdated years
Related tools
What you might calculate next
How it works
What is Marriage Allowance?
It lets a lower-earning partner (income below £12,570) transfer £1,260 of their Personal Allowance to the higher earner. This reduces the higher earner's tax bill by £252 per year (£1,260 × 20%).
Who qualifies?
You must be married or in a civil partnership. The lower earner's income must be below the Personal Allowance (£12,570). The higher earner must pay only basic-rate Income Tax (income between £12,570 and £50,270).
Backdating
You can claim for up to 4 prior tax years if you qualified in those years. Each year saves £252 — so a full 4-year backdate plus the current year = £1,260.
How to apply
Apply via HMRC's online service at gov.uk/marriage-allowance. Once accepted, HMRC adjusts the higher earner's tax code. You do not need Self Assessment.
Transferring back
You can cancel the transfer if your circumstances change (e.g. the lower earner gets a pay rise above £12,570). Apply at the start of the next tax year.