Marriage Allowance
How to apply
You can apply for Marriage Allowance online, however there are different ways to apply if:
- you are registered for Self Assessment
- you want to backdate your claim
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.
Apply through Self Assessment
If you’re transferring your Personal Allowance to your partner, fill out the Marriage Allowance section on your return. If you’re receiving the allowance, leave the Marriage Allowance section of your return blank.
If you both send a Self Assessment tax return, the person transferring the allowance should file theirs at least 3 days before the person receiving the allowance.
You do not need to fill out the Marriage Allowance section of your tax return if your tax code ends in ‘N’ or ‘M’. Your allowance will transfer to your partner every year until you cancel Marriage Allowance.
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.