There are three tax breaks married couples can get
Around two million married couples and civil partners are missing out on a tax allowance that is worth £252 a year.
The Marriage Allowance allows a spouse (or civil partner) to transfer up to £1260 of their personal tax allowance to their partner if
Both must also be born after 5 April 1935 because older couples get a bigger tax break - see below.
Around two million have claimed it successfully but another two million who could claim have not done so.
How it works
If a couple qualifies then the non-taxpayer can transfer £1260 of their unused personal allowance to their spouse. That will save the taxpaying spouse basic rate tax on that amount which is £252 a year (£21 a month).
Claiming and payment
You can claim the marriage allowance online or through the income tax helpline 0300 200 3300. You will need National Insurance numbers and dates of birth for you and your spouse. Lines are open 0800-2000 Mon-Fri or 0800-1600 Saturday. You can also claim by sending a letter with your details to Pay As You Earn, HM Revenue and Customs, BX9 1AS. That might take longer.
Once the transfer is done the spouse receiving the extra allowance will have a suffix M added to their tax code The one making the transfer will have a suffix N and their tax code will be lower.
It will be backdated to the start of the tax year and then reflected in a reduced amount of tax each month. If you qualified in the last four tax years you should claim for them too - that would mean a cheque for £1008.
Problems
The transfer can only be for the full amount of £1260. That can be done even if the person transferring the amount has an income close to their personal tax allowance. So someone with an income of £12,000 who is a non-taxpayer can transfer the full £1260 leaving themselves with a personal allowance of £12,570 - £1260 = £11,310. So they will start being a taxpayer and pay basic rate tax on £12,000 - £11,310 = £690 ie a tax bill of £138. Their spouse will save £252 leaving the couple £114 better off.
The Marriage Allowance is only available to married couples and civil partners. couples who live together but are not married or civil partners do not qualify.
If either partner was born before 6 April 1935 then they cannot claim Marriage Allowance because they can claim the higher Married Couple's Allowance.
29 September 2025
The Marriage Allowance allows a spouse (or civil partner) to transfer up to £1260 of their personal tax allowance to their partner if
(a) their income is below the tax threshold (currently £12,570 a year) and
(b) their spouse does not pay higher rate tax which begins on incomes above £50,270 a year (£43,663 in Scotland).
Both must also be born after 5 April 1935 because older couples get a bigger tax break - see below.
Around two million have claimed it successfully but another two million who could claim have not done so.
How it works
If a couple qualifies then the non-taxpayer can transfer £1260 of their unused personal allowance to their spouse. That will save the taxpaying spouse basic rate tax on that amount which is £252 a year (£21 a month).
Claiming and payment
You can claim the marriage allowance online or through the income tax helpline 0300 200 3300. You will need National Insurance numbers and dates of birth for you and your spouse. Lines are open 0800-2000 Mon-Fri or 0800-1600 Saturday. You can also claim by sending a letter with your details to Pay As You Earn, HM Revenue and Customs, BX9 1AS. That might take longer.
Once the transfer is done the spouse receiving the extra allowance will have a suffix M added to their tax code The one making the transfer will have a suffix N and their tax code will be lower.
It will be backdated to the start of the tax year and then reflected in a reduced amount of tax each month. If you qualified in the last four tax years you should claim for them too - that would mean a cheque for £1008.
Problems
The transfer can only be for the full amount of £1260. That can be done even if the person transferring the amount has an income close to their personal tax allowance. So someone with an income of £12,000 who is a non-taxpayer can transfer the full £1260 leaving themselves with a personal allowance of £12,570 - £1260 = £11,310. So they will start being a taxpayer and pay basic rate tax on £12,000 - £11,310 = £690 ie a tax bill of £138. Their spouse will save £252 leaving the couple £114 better off.
The Marriage Allowance is only available to married couples and civil partners. couples who live together but are not married or civil partners do not qualify.
If either partner was born before 6 April 1935 then they cannot claim Marriage Allowance because they can claim the higher Married Couple's Allowance.
MARRIED COUPLE'S ALLOWANCE
The Marriage Allowance cannot be claimed if either spouse was born before 6 April 1935 because they can already get a bigger tax break called Married Couple’s Allowance. That is a hangover from a concession that all married couples used to get until it was scrapped from 6 April 2000. But an exemption said that anyone aged 65 then (ie born before 6 April 1935) could still have the allowance.
Married Couples Allowance is worth up to £1127 off one partner’s tax bill. If income exceeds £37,700 the allowance can be reduced but it can never be less than £436. It can be claimed by a member of a couple now if one of them meets the age criteria. So an 83 year old marrying a 55 year old can claim it. It is normally given to the spouse with the higher income and part of it is transferable to the other spouse. If you can claim it then get it backdated for up to four tax years if you were eligible then. More information on Married Couple's Allowance or here
BLIND PERSON'S ALLOWANCE
There is a third allowance that a married couple can transfer between them. The Blind Person’s Allowance is £3130 in 2025/26 so is worth £626 to a basic rate taxpayer. However, if the blind person cannot make use of it all – has an income below £15,700 in 2025/26 – the unused portion of it can be transferred to their spouse.
To qualify for Blind Person's Allowance in England, Wales, and Northern Ireland you have to be registered with your local councils as blind or severely sight impaired. In Scotland you qualify if you cannot do work that requires sight. If both partners qualify they each get one allowance. More information here on Blind Person's Allowance.
29 September 2025
vs. 3.0
16,278
