Marriage Allowance: Who Can Claim and How to Backdate It

You can benefit if all of these apply:

• ✓Yes: you are married or in a civil partnership
• ✓Yes: you do not pay Income Tax, or your income is below your Personal Allowance, usually £12,570
• ✓Yes: your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance

It will not affect your application if you or your partner are currently receiving a pension, or live abroad as long as you get a Personal Allowance. If you or your partner were born before 6 April 1935, you might benefit more from Married Couple's Allowance. You cannot get both at the same time.

Yes, on the income limit. In Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662. Our guide to tax codes explains the Scottish codes.

Up to £252 a tax year, but you might have to pay more tax yourself, so the saving depends on your income. GOV.UK's example shows a couple saving £214, because the lower earner now pays tax on £190.

GOV.UK has a calculator for working out your saving. Call the Income Tax helpline instead if you get other income such as dividends, savings or benefits from your job, or if you do not know your taxable income.

The quickest way is online, and you will need both National Insurance numbers. If both of you have no income other than your wages, the person who earns the least should make the claim. If either of you has other income, such as dividends or savings, you may need to work out who should claim, and you can call the Income Tax helpline if you are unsure.

If you both send a Self Assessment return, the person transferring the allowance should file theirs at least 3 days before the person receiving it. Changes are backdated to the start of the tax year if your application is successful.

Yes, to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible, using form MATCF. Your partner's tax bill is reduced depending on the Personal Allowance rate for the years you are backdating. Any other postal claim will not be accepted.

You both get new tax codes. Yours ends in N if you are transferring the allowance, and M if you are receiving it. HMRC gives your partner the allowance either by changing their tax code, which can take up to 2 months, or when they send their Self Assessment return.

You must cancel if your relationship ends because you have divorced, dissolved your civil partnership or legally separated, or if your income changes and you are no longer eligible. Either of you can cancel if your relationship has ended. For any other reason, the person who made the claim must cancel. Do it online or on 0300 200 3300.

If you send a Self Assessment return, leaving the section blank will not cancel the claim. If you cancel because of a change of income, the allowance runs until the end of the tax year on 5 April. If your relationship has ended, the change may be backdated to the start of the tax year. Our guide to divorce covers the rest of what changes, our tax refund guide covers other tax you may have overpaid, and our tax guides list what else we cover.