Self Assessment Marriage Allowance: How to Claim
The Marriage Allowance is a simple tax break that many couples miss. If one partner earns less than £12,570, they can transfer up to £1,260 of their unused personal allowance to the other partner, saving up to £252 per year.
Who Can Claim
You can claim if:
- You are married or in a civil partnership
- One partner earns less than £12,570 (the personal allowance)
- The other partner is a basic-rate taxpayer (earning between £12,571 and £50,270)
The higher earner must not be a higher-rate or additional-rate taxpayer — the allowance only works when transferred to a basic-rate taxpayer.
How to Claim
The lower-earning partner applies to transfer their allowance. You can:
- Apply online at GOV.UK
- Claim through your Self Assessment return
The transfer applies automatically each year until cancelled.
Backdating
You can backdate your claim for up to 4 tax years. This could mean a one-off refund of over £1,000 for couples who have been eligible but not claiming.
On Your Self Assessment Return
If you are the higher earner and receive the transferred allowance, it appears on your return as a tax reduction. If you are the lower earner making the transfer, it reduces your personal allowance but since you were not using it, there is no tax impact.
Accounted factors the Marriage Allowance into your tax calculations when applicable.
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Tax & Compliance Specialists
Our tax specialists have decades of combined experience in UK sole trader and small business taxation, MTD compliance, and HMRC submissions. All content is reviewed against current HMRC guidance before publication and updated quarterly to reflect legislative changes.
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