Who qualifies
- You are married or in a civil partnership. Couples who live together but aren't married can't claim.
- The lower earner has income below the Personal Allowance — usually £12,570. Parents at home with young children often qualify.
- The higher earner pays tax at the basic rate — usually income between £12,571 and £50,270 in England.
Backdating — the part most people miss
You can backdate your claim for up to 4 previous tax years if you were eligible in each of them. HMRC pays the backdated amount as a lump sum, so a couple who qualified throughout could get up to £1,260 including the current year.
How to claim
- The lower earner applies on GOV.UK — it's free and takes about 10 minutes.
- You'll need both National Insurance numbers and some ID.
- HMRC changes the higher earner's tax code for the current year and pays backdated years as a refund.
- The allowance renews automatically each year until you cancel it or your circumstances change.
Questions parents ask
Does Marriage Allowance affect our benefits?
It can slightly change entitlement to some means-tested benefits. If you claim Universal Credit or Tax Credits, check before applying.
What if one of us is a higher-rate taxpayer?
Marriage Allowance isn't available if the higher earner pays tax at the higher or additional rate.
Can we claim if one of us has died?
Yes. You can backdate a claim for the years you were both eligible, even if your partner has died.
You can apply for Marriage Allowance yourself, for free.
Everything on this page can be done directly with the government at no cost: Marriage Allowance on GOV.UK. We're an independent service and not affiliated with HMRC or the Department for Education.