Married couples and civil partners could be missing out on a tax break worth up to £1,260, with thousands potentially able to claim money going back several years.
Marriage Allowance allows one partner to transfer £1,260 of their unused Personal Allowance to their husband, wife or civil partner, reducing the other person's Income Tax bill by up to £252 a year.
The claim can be backdated to 6 April 2022, meaning couples who have qualified in every tax year since then could receive up to £1,260 in total, including the current tax year.
But there is a deadline approaching. Couples have until 5 April 2027 to include the 2022/23 tax year in a backdated claim.
Ross Taylor from tax specialists EmpowerRD is urging couples to check whether they qualify before they miss out on the opportunity.
Who can claim Marriage Allowance?
According to HMRC, couples must meet three main conditions to benefit:
- You must be married or in a civil partnership. Unmarried couples who live together cannot claim, regardless of how long they have been together.
- The lower earner must not pay Income Tax. This usually means earning less than the £12,570 Personal Allowance.
- The higher earner must be a basic-rate taxpayer. This generally means earning between £12,571 and £50,270 before Marriage Allowance is applied.
In Scotland, the higher earner must pay the starter, basic or intermediate rate of Income Tax, which usually means earning between £12,571 and £43,662.
Receiving a pension does not automatically rule couples out, and they may still qualify if they live abroad, provided both partners continue to receive a Personal Allowance.
Couples where either partner was born before 6 April 1935 may be better off applying for Married Couple's Allowance instead.
Couples who are unsure whether they would be better off can use HMRC's free Marriage Allowance calculator to check.
Today's Poll: Should the Marriage Tax Allowance be extended, so long term cohabiting couples can get it too? Or kept as now just for marrieds & Civil Partners. PS if you've got a Civil Partnership, pls votes as 'married' below What is the marriage tax allowance? It was introduced to encourage marriage via the tax system. It's a tax break that allows a non-taxpayer to give 10% of their annual tax free allowance to their spouse (as long as the spouse is a basic 20% rate taxpayer). It's usually worth around £250/yr, full info... https://t.co/v6qwmjizAz
— Martin Lewis (@MartinSLewis) June 16, 2025
How much could you save?
HMRC gives the example of a couple where one partner earns £11,500 and the other earns £20,000.
By transferring £1,260 of the lower earner's Personal Allowance, the couple reduce the amount of income subject to tax and save £214 over the year.
The maximum annual saving is £252, but the amount a couple actually receives depends on their circumstances.
How to claim the tax break
The lower earner needs to make the application, which is free to do online through GOV.UK.
HMRC then adjusts the higher earner's tax code. This can take up to two months.
Once approved, the allowance transfers automatically each year until the couple cancel it – for example, if their income changes and they are no longer eligible.
Couples can also claim for previous tax years, going back to 6 April 2022. Anyone whose partner has died since 5 April 2022 can still make a claim by contacting HMRC's Income Tax helpline.
Ross Taylor from EmpowerRD said: “Marriage Allowance is one of the simplest tax breaks there is, and HMRC has made it easy to apply online.
“If one of you earns under £12,570 and the other is a basic-rate taxpayer, it is worth five minutes to check, especially as the 2022 to 2023 tax year can only be included until next April. Once it is set up it renews automatically, so it keeps saving you money every year as long as your circumstances stay the same.”
What about 'common law' marriages?
Unmarried couples currently have limited financial protection. There is no automatic right to maintenance, a share of a partner's pension or an inheritance under intestacy rules, meaning those who believe they are in a so-called 'common law marriage' could be left facing a costly legal battle.
But the Government is considering a major shake-up which could give some cohabiting couples new rights to financial support, property and inheritance.
Its consultation, A Fairer End to Relationships, closed on August 14, 2026, and proposed changes for couples who have lived together for at least three years or have a child together, unless they choose to opt out, but that still doesn't offer the benefits of the Marriage Allowance.
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