Marriage Allowance

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How to apply

It’s free to apply for Marriage Allowance.

If both of you have no income other than your wages, then the person who earns the least should make the claim.

If either of you gets other income, such as dividends or savings, you may need to work out who should claim. You can call the Income Tax helpline if you’re unsure.

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

How your Personal Allowances change

HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:

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

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 as a couple.

How your tax code will change

You and your partner will get new tax codes that reflect the transferred allowance. Your tax code will end with:

  • ‘M’ if you are receiving the allowance
  • ‘N’ if you are transferring the allowance

Your tax code will also change if you’re employed or get a pension.