UK Marriage Allowance Calculator

Marriage Allowance lets the lower-earning spouse or civil partner transfer up to £1,260 of their unused Personal Allowance to their partner. This reduces the higher earner's tax bill by up to £252 per year (£1,260 × 20%). It's available to married couples and civil partners where one person earns below the Personal Allowance (£12,570) and the other is a basic rate taxpayer.

You cannot claim if: you're not married or in a civil partnership (cohabiting couples are not eligible), either partner pays higher or additional rate income tax (40%+), or both partners earn above the Personal Allowance. If you live in Scotland, the higher earner must still be a basic rate taxpayer under UK income tax bands, not Scottish ones.

Yes — you can backdate claims for up to four previous tax years, going back to 2021–22. You'll receive the refund as a cheque or bank transfer. Each year's saving varies because the Personal Allowance and tax rates may have differed. The maximum backdated refund across all five years (2021–22 to 2025–26) is £1,260.

If the lower earner's income rises above the Personal Allowance, or the higher earner becomes a higher rate taxpayer, you should cancel the Marriage Allowance claim. HMRC will adjust your tax codes accordingly. You can cancel at any time via the gov.uk website.

Yes. It applies based on your income and tax liability, not your employment status. If your self-employment profits are below £12,570 and your partner is a basic rate taxpayer, you can still transfer allowance. Claims for self-employed individuals are usually processed through Self Assessment.