Marriage Allowance

How to apply

You can apply for Marriage Allowance online. The person with the lowest income should make the claim.

If your application is successful, changes to your Personal Allowances will be backdated to the start of the tax year (6 April).

How your Personal Allowances change

HM Revenue and Customs (HMRC) will give your partner their extra allowance either:

  • by changing their tax code - this can take up to 2 months
  • when they send their Self Assessment tax return

Your tax code will also change if you’re employed or get a pension. Your new code will reflect your new Personal Allowance and will end with ‘N’.

If your new Personal Allowance is lower than your income after you’ve made a claim, you might have to pay some income tax. However, you might still benefit a couple.

When Marriage Allowance stops

Your Personal Allowance will transfer automatically to your partner every year until one of you cancels Marriage Allowance or your circumstances change, for example because of divorce or death.