How to use the marriage allowance calculator
- 1 Enter the lower earner's income.
- 2 Enter the higher earner's income.
- 3 Check whether you are eligible.
- 4 Read the yearly saving and the value of backdating.
Worked example
A couple where one partner earns £8,000 and the other earns £35,000. The lower earner transfers £1,260 of unused allowance, so the higher earner's tax falls by £252 a year. Backdating four years as well could be worth up to about £1,260.
Claiming Marriage Allowance
- Who applies: the lower earner applies on GOV.UK. It takes a few minutes, and the higher earner's tax code changes automatically.
- Backdating: claims can go back four tax years if you were eligible then, paid as a cheque or bank transfer.
- Ends automatically? No. It renews each year until you cancel it or circumstances change, such as divorce or the higher earner moving into the 40% band.
- Scotland: the higher earner can be a starter, basic or intermediate rate taxpayer.
The lower earner must have income below £12,570. Check what the higher earner pays with the Income Tax Calculator, and how the transfer changes the code with the Tax Code Calculator.
Features
Eligibility check
Lower earner under £12,570, higher earner a basic rate taxpayer.
Real saving
Accounts for any extra tax the lower earner pays.
Backdating
Claims can be backdated up to four tax years.
When to use it
Couples with one earner
Claim for a partner who does not work or earns little. See the higher earner's tax with the Income Tax Calculator.
Retired couples
Use a pensioner's unused allowance. See how the code changes with the Tax Code Calculator.
Part-time work
Check if a part-time partner qualifies. Have children? Check the Child Benefit Calculator too.
Backdated claims
Find money owed for past years. See take-home pay with the Take-Home Pay Calculator.
Related Tax tasks
Frequently asked questions
What is Marriage Allowance?
It lets a spouse or civil partner who earns less than the personal allowance transfer £1,260 of it to their partner, reducing the partner's tax by up to £252 a year.
Who is eligible?
Married couples and civil partners where one earns less than £12,570 and the other is a basic rate taxpayer (in Scotland, starter, basic or intermediate rate).
Can I backdate a claim?
Yes, for up to four previous tax years if you were eligible, which can be worth over £1,000.
Does it affect the lower earner?
Their allowance falls to £11,310. If they earn more than that, they pay a little tax on the excess.
How do I apply?
Online on GOV.UK. The lower earner applies, and the claim continues each year until cancelled.
Can unmarried couples claim?
No. You must be married or in a civil partnership.
What if circumstances change?
Cancel the claim if you separate or the higher earner moves into the higher rate band.
Does it work with dividends?
Yes, if the higher earner's total income keeps them in the basic rate band.
What if the higher earner is a higher rate taxpayer?
You cannot claim Marriage Allowance. The receiving partner must pay tax at no more than the basic rate (or the Scottish intermediate rate).
Can I claim if my partner has died?
Yes. You can backdate a claim for up to four years, including the year your partner died, by contacting HMRC.
Does Marriage Allowance affect benefits?
It changes tax, not benefits, but you should still tell benefit providers about income changes.
How is the saving paid?
Through the higher earner's tax code for employees and pensioners, or through Self Assessment.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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