UK Marriage Allowance Calculator
The Marriage Allowance lets one partner transfer £1,260 of their Personal Allowance to the other, saving up to £252 a year. You can also backdate up to 4 years — potentially over £1,000 as a lump sum. Enter both incomes to see if you qualify and what you'd save.
Result
Enter both incomes to check eligibility.
How the £252 comes out
The Marriage Allowance transfers 10% of the Personal Allowance — that's £1,260 for the 2024/25 tax year — from the lower earner to the higher earner. Because the higher earner is a basic-rate (20%) taxpayer, the extra £1,260 of tax-free income saves them £1,260 × 20% = £252 in Income Tax.
The lower earner doesn't lose anything if their income was below £12,570 anyway — they weren't using that £1,260 of allowance. But if the lower earner's income is between £11,310 and £12,570, transferring the £1,260 could push them into paying a small amount of tax themselves (up to £252), which cancels out the benefit exactly. This calculator handles that overlap automatically.
Avoid the "£29 to claim your refund" scams
Search "marriage allowance" and half the top results are third-party companies offering to "process your claim" for a fee (often 30-40% of the refund). Never use them. HMRC's own form at gov.uk/apply-marriage-allowance takes about 5 minutes with your National Insurance numbers to hand, and both partners keep 100% of the money.
Related calculators
- UK Take-Home Pay — see the higher earner's post-tax salary.
- Scottish Take-Home Pay — check where Scottish thresholds land.
- Dividend Tax — for dividend-based incomes.
- Self-Employed Tax — if either partner is a sole trader.
Frequently asked questions
What exactly is the Marriage Allowance?
It lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner. That's 10% of the full £12,570 allowance. It only works one way — from the lower earner to the higher earner — and only if the higher earner is a basic-rate taxpayer. The maximum benefit is £1,260 × 20% = £252 per tax year.
Am I eligible?
Yes if all three are true: (1) you're married or in a civil partnership (long-term cohabiting doesn't count), (2) the lower earner's income is below £12,570 (or is above it but with enough of the allowance unused after other tax reliefs), (3) the higher earner's income is between £12,570 and £50,270 (basic-rate only; Scottish taxpayers use their own threshold — see the Scottish note below).
Can I backdate the claim?
Yes — up to four tax years, provided you were eligible in each of them. That could be up to £252 × 4 = £1,008 in one go. HMRC processes backdated claims as a lump-sum refund. Apply at gov.uk/apply-marriage-allowance.
Does it work in Scotland?
Yes but the ceiling is different. The higher earner must be a Scottish 'starter, basic, or intermediate' rate taxpayer — that's roughly up to £43,662 for 2024/25. Above that (Scottish higher rate) the allowance is withdrawn. This calculator uses the rest-of-UK £50,270 cap; Scottish couples should sanity-check against gov.uk if the higher earner is above £43,662.
What if my income changes during the year?
HMRC works out eligibility on your full tax-year total (April to April). If the higher earner accidentally tips into the higher-rate band by the end of the year, the transfer is cancelled and no refund is due — but no penalty either. If you know you'll cross the threshold (e.g., a bonus is coming), it's usually safer to cancel the claim yourself via gov.uk.
Should I just always claim it?
If you meet the criteria, yes — it's free money. It also renews automatically each year until you cancel or become ineligible (income changes, divorce, etc.). HMRC won't proactively check whether you still qualify, so review it annually if your income moves.
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