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Marriage Allowance Calculator 2024/25

Find out if you can transfer £1,260 of personal allowance to your spouse or civil partner, saving up to £252 per year in income tax — plus potential backdated refunds of up to 4 prior years.

Marriage Allowance Eligibility & Saving

2024/25 rules. The lower earner must have income at or below £12,570. The higher earner must be a basic rate taxpayer (income £12,571–£50,270).

Unmarried couples — including long-term partners — do not qualify

Must be at or below £12,570. If the lower earner has no income, enter 0.

Must be between £12,571 and £50,270. Above £50,270 is not eligible.

Max 4 prior tax years: 2023/24, 2022/23, 2021/22, 2020/21. Enter 0 for current year only.

Eligible for Marriage Allowance
Transfer amount£1,260.00
Annual tax saving£252.00
Apply online at gov.uk/marriage-allowance — takes around 10 minutes. The lower earner applies and HMRC adjusts the higher earner's tax code automatically.

5 Marriage Allowance Planning Tips

  1. Apply online — it takes 10 minutes: Visit gov.uk/marriage-allowance. The lower earner applies and HMRC adjusts the higher earner's tax code automatically.
  2. You can backdate up to 4 years: The average claim including backdating is approximately £1,256 — paid as a lump sum into your bank account.
  3. Cancel if the higher earner becomes a higher rate taxpayer:If the higher earner's income rises above £50,270, the transfer must be cancelled. Contact HMRC to update your tax code.
  4. The transfer renews automatically each year: Once applied, HMRC continues the transfer every tax year. You do not need to reapply — but do cancel if circumstances change.
  5. The non-taxpaying spouse can still transfer: If the lower earner has no income at all, they retain their personal allowance of £12,570. They can still transfer £1,260 of it to their partner, even though they pay no tax themselves.

How Marriage Allowance Works

Marriage Allowance allows the lower earner in a marriage or civil partnership to transfer £1,260 of their personal allowance to their higher-earning partner. This reduces the higher earner's tax bill by £252/year (£1,260 × 20%). The lower earner must have income below their personal allowance or pay no higher rate tax.

Eligibility Rules

  • Must be married or in a civil partnership
  • Lower earner: income at or below £12,570 (the personal allowance)
  • Higher earner: income between £12,571 and £50,270 (basic rate taxpayer)
  • NOT eligible if higher earner pays higher rate tax (income above £50,270)

Backdating

Claims can be backdated to the 2020/21 tax year. Refunds for prior years are paid as a lump sum. Each year uses the rules and transfer amounts that applied in that year.