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Claiming Marriage Allowance

How it works

Married couples and those in civil partnerships can transfer up to £1,250 of personal allowance (10% of the £12,500 personal allowance for 2020/21) to their partner for 2020/21 and is sometimes known as the Marriage Tax Allowance.

You might be eligible for this if:
  • you’re married, or in a civil partnership and are not in receipt of Married Couple’s Allowance
  • one of you earns less than the Personal Allowance so is not liable to tax or liable to tax at the higher or additional rates. This means an income of less than £12,500 while your partner is a basic rate taxpayer with income between £12,501 and £50,000
  • you were born after 6 April 1935. If you weren’t, you might be able to get Married Couple’s Allowance.

  • If you’re eligible, married couples and civil partners, but not unmarried couples, can transfer 10% of their Personal Allowance (£1,250 in 2020/21) to their partner. This means the partner who earns more will get £1,250 added to their Personal Allowance (the amount you can earn before having to pay tax on your income). 20% of this allowance is given as a reduction in your tax bill (unlike the Personal Allowance which is deducted from your taxable income before tax is worked out).

    How to apply for Marriage Allowance

    You can apply online at HMRC. All you need are your National Insurance numbers and identification.

    You can also apply by phone on 0300 200 3300*.

    Apply online at HMRC
    *Lines are open Monday to Friday: 8am to 8pm, Saturday: 8am to 4pm, Sunday: 9am to 5pm. There may be call charges. See for details.