2. How to apply

You can apply for Marriage Allowance online.

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, usually to 1210M - this can take up to 2 months
  • when they send their Self Assessment tax return, if they’re self-employed

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’.

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, eg because of divorce or death.