📝 Quick Summary on claiming marriage allowance in the UK (2025/26 Tax year)

• You can apply for the Marriage Allowance online, by phone, or by post.
• One partner (who earns less than the personal allowance) transfers 10% of their tax-free allowance to the other partner who is a basic rate taxpayer.
• For the 2025/26 tax year, the personal allowance is £12,570, so the transferable amount is £1,260.
• The potential annual saving is up to £252.
• When approved, HMRC updates your tax codes:
  • The transferring partner’s code ends with “N”.
  • The receiving partner’s code ends with “M”.
• You can backdate claims up to four previous tax years if eligible.

👥 Who Qualifies for marriage allowance?

You may be eligible if all the following apply:

• You’re married or in a civil partnership.
• One partner’s income is below the personal allowance (£12,570 for 2025/26).
• The other partner pays tax at the basic rate only (20% in England & Wales; slightly different in Scotland).

❌ When It Doesn’t Make Sense to claim marriage allowance

Avoid applying if:

• The higher-earning partner pays the higher rate (40%) or additional rate (45%).
• You already claim the Married Couple’s Allowance (for couples where one partner was born before 6 April 1935).
• The transfer would push the higher-earning partner into a higher tax band.
• You’re not legally married or in a civil partnership — cohabiting couples don’t qualify.

🏴 Scottish Residents

If you live in Scotland, you can still apply for Marriage Allowance as long as you meet the UK-wide criteria.
The main difference is in tax bands and rates, but the overall benefit (up to £252 a year) remains the same.

📋 What You’ll Need Before Applying for marriage allowance

Gather these details before starting:

• Both partners’ National Insurance (NI) numbers.
• The date of your marriage or civil partnership.
• A Government Gateway account for the lower-earning partner (create one if you don’t have it).
• Optional: recent payslip or P60 to check your tax code once approved.
• Your partner’s full name and date of birth for identity verification.

💡 Tip: Enable two-factor verification (email + mobile) when creating your Government Gateway account to prevent delays.

🧭 How to Apply for Marriage Allowance

You can apply online, by phone, or by post.

Recommendation:
Apply online — it’s quick, secure, and allows you to include previous tax years easily.

💻 Step-by-Step: Applying marriage allowance Online

1. Visit the GOV.UK Marriage Allowance page.
2. Log in with the lower-earning partner’s Government Gateway account (or create one).
3. Enter both partners’ NI numbers and your marriage/civil partnership date.
4. Select which tax years to claim (you can include past years).
5. Review and submit your application.
6. Save the confirmation reference number.
7. HMRC will then update your tax codes and issue any refunds for backdated years.

✅ Benefits of Online Application

• Fastest processing time (usually within 2–4 weeks).
• Track status via your Personal Tax Account.
• Easy to make changes or cancel later.

📞 How to Claim marriage allowance by Phone

If you prefer calling HMRC:

1. Call the Income Tax Helpline (UK) during business hours.
2. Provide both partners’ NI numbers, names, and marriage/civil partnership date.
3. Ask the adviser to include past tax years if eligible.
4. Wait for HMRC’s confirmation letter. Refunds (if due) will be paid separately.

☎️ This option is ideal if you want guidance or don’t have a Government Gateway login.

✉️ Postal marriage allowance Application

If you can’t use the online or phone service:

1. Download and complete the Marriage Allowance claim form from GOV.UK.
2. Include both partners’ names, NI numbers, and the tax years being claimed.
3. Sign and send the form to the address listed on it.
4. Processing can take 4–8 weeks, and HMRC will notify you of any refunds.

⏳ Backdating Your marriage allowance Claim

You can claim for up to four previous tax years if you met eligibility conditions during those years.
This means a potential refund of up to £1,008 (4 × £252).

How to Backdate

• Online: Tick the boxes for the years you want to include.
• Phone: Ask the HMRC agent to add previous years.
• Post: Mark each year on your paper form.

Refunds are usually sent via bank transfer or cheque once verified.

❓ Frequently Asked Questions (FAQ)

1. How do I know if I’m eligible?
You qualify if you’re married/in a civil partnership, one partner earns under £12,570, and the other pays tax at the basic rate only.

2. How long does approval take?

• Online: 2–4 weeks.
• Phone/Post: Up to 8 weeks.

3. What if my partner becomes a higher-rate taxpayer?
You must cancel the allowance immediately. It only applies while the receiving partner is a basic-rate taxpayer.

4. Can I cancel the Marriage Allowance later?
Yes. You can cancel via your Personal Tax Account or by calling HMRC anytime.

5. How can I track my claim?
Log in to your Personal Tax Account to check claim status, tax code changes, and refunds.

💡 Final Thoughts

The Marriage Allowance is one of the easiest ways for couples to save money on taxes — worth up to £252 per year.
If you’ve been eligible for several years, you could receive a refund of over £1,000.

Applying online is the fastest and most convenient option. Before you start, make sure you gather all required details and double-check your eligibility to maximise your benefit.