Marriage Allowance

3. If your circumstances change

You or your partner can cancel Marriage Allowance online. You’ll be asked to prove your identity using information HM Revenue and Customs (HMRC) holds about you.

The date the allowance ends depends on who cancels it.

If you stop transferring the allowance to your partner, it will run until the end of the tax year (5 April).

If your partner asks to stop receiving your allowance, HMRC will backdate the change to the start of the tax year you first started transferring it.

If you get divorced or dissolve your civil partnership

You can cancel the allowance online. You’ll be asked to prove your identity using information HMRC holds about you.

If you’re currently transferring your allowance to your partner you can choose to:

  • keep transferring it until the end of the tax year (5 April)
  • backdate the change to the start of the tax year (6 April)

If you ask to stop receiving your partner’s allowance, it’ll run until the end of the tax year.

If your income changes

Contact HMRC if your income changes. They’ll tell you if:

  • claiming Marriage Allowance will still benefit you as a couple
  • you need to cancel your Marriage Allowance

If your partner dies

If your partner dies after you’ve transferred some of your Personal Allowance to them:

  • their estate will be treated as having the increased Personal Allowance
  • your Personal Allowance will go back to the normal amount

Example

Your income is £8,000 and you transferred £1,150 of your allowance to your partner. This made your allowance £10,350 and their allowance £12,650.

After their death, their estate’s Personal Allowance stays at £12,650 and yours goes back to £11,500.

If your partner transferred some of their Personal Allowance to you before they died:

  • your Personal Allowance will remain at the higher level until the end of the tax year (5 April)
  • their estate will be treated as having the smaller amount

Example

Your partner transferred £1,150 to your Personal Allowance, making their allowance £10,350 and yours £12,650.

After their death, your Personal Allowance stays at £12,650 until 5 April, and then goes back to the normal amount. Their estate is treated as having a Personal Allowance of £10,350.