If one partner in a marriage or civil partnership earns under £12,570, you could save up to £252 a year in income tax through the marriage allowance. Even better, you can backdate your claim for up to four previous tax years, potentially saving up to £1,260 in total. At Simply Accounts Accountant Chester, we often remind clients: do not forget to claim the marriage allowance if you qualify. In this blog post, we'll explain how the marriage allowance works, who is eligible, and how to claim it effectively.
What is the Marriage Allowance?
The marriage allowance allows couples where one partner earns less than the personal allowance threshold (£12,570 for the 2025-26 tax year) to transfer part of their unused personal tax-free allowance to their spouse or civil partner. This transfer can reduce the higher-earning partner’s income tax bill by up to £252 annually.
The personal allowance is the amount of income an individual can earn before they start paying income tax. For the 2025-26 tax year, this is set at £12,570. If one partner’s income is less than this amount, they might have unused personal allowance that can be transferred.
Eligibility Criteria for Marriage Allowance
Not every couple qualifies for the marriage allowance. Here’s what you need to know to determine eligibility:
- One Partner Earns Under £12,570: The lower-earning partner must have an income below the personal allowance for the current tax year (2025-26).
- The Other Partner Pays Income Tax at the Basic Rate: The higher-earning partner must pay tax at the basic 20% rate. This generally means they have an income between £12,571 and £50,270 in England, Wales, and Northern Ireland. For Scotland, this range is typically between £12,571 and £43,662 due to different tax bands.
- Married or in a Civil Partnership: The allowance is only applicable for legally married couples or civil partners.
By meeting these conditions, couples can transfer up to £1,260 of the lower earner’s unused personal allowance to the higher earner.
How Much Can You Save with Marriage Allowance?
The amount of tax savings comes directly from the transferred allowance and the applicable tax rate:
- The lower earner transfers up to £1,260 of their unused allowance.
- The higher earner benefits from a reduction in taxable income by £1,260.
- With a basic income tax rate of 20%, the annual saving is 20% of £1,260, which is £252.
If you and your partner have not yet claimed this allowance and you qualify, you can submit backdated claims for up to four previous tax years. This means you could get a refund totalling up to £1,260, which includes tax years from 2021-22 up to and including 2025-26.
Backdating Your Marriage Allowance Claim
Many couples are unaware they can backdate their marriage allowance claims, leading to missed opportunities for tax savings. At Simply Accounts Accountant Chester, we frequently assist clients with backdated claims because they can significantly boost refunds:
- You can backdate your claim for up to four previous tax years.
- This includes tax years 2021-22, 2022-23, 2023-24, 2024-25, and the current 2025-26 tax year.
- If all conditions for those years were met, the total tax saving could be as much as £1,260.
This backdating option is especially valuable if your income situation hasn’t changed much over recent years.
How to Claim the Marriage Allowance
Claiming the marriage allowance is a straightforward process and can be completed online:
- Visit the official website: gov.uk/marriage-allowance
- Submit your details to confirm eligibility.
- The lower-earning partner transfers their unused allowance to their spouse/civil partner.
- HMRC adjusts tax codes accordingly to reflect the transfer.
- Receive the tax saving throughout the year on the higher-earning partner's income.
For those who want guidance, consulting an expert such as the Simply Accounts Accountant Chester team can make the process smoother and ensure you don’t miss out on these savings.
Why Simply Accounts Accountant Chester Recommend Claiming the Marriage Allowance
At Simply Accounts, Accountant Chester, Accountant Childwall, Accountant Aigburth, Accountant Sefton Park, Accountant Old Swan, we always tell couples: do not forget to claim the marriage allowance if you’re eligible. Small tax savings can add up over time, and the ability to backdate claims means you could be entitled to a significant refund.
Many couples overlook this benefit simply because they’re unaware it exists or didn’t realise their eligibility. Our help can ensure you get the maximum benefit without the hassle of navigating tax rules alone.
The marriage allowance is a valuable tax relief specifically designed to benefit married couples and civil partners where one partner earns less than £12,570 (the personal allowance threshold for 2025-26). With a potential annual saving of up to £252 and a cumulative benefit up to £1,260 if backdated, it’s well worth verifying your eligibility.
If you haven’t claimed yet, don’t miss out—remember, do not forget to claim the marriage allowance! Contact Simply Accounts Accountant Chester for professional advice and support in making your claim promptly and accurately. Making use of this allowance can improve your household’s financial situation with minimal effort, so why wait? Claim today and start benefiting from your rightful tax savings.