Marriage Allowance: can you claim for earlier years?
Who can benefit from Marriage Allowance, how much it could reduce your tax by, and how far back a claim can go.
What is Marriage Allowance?
GOV.UK says Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. This reduces their tax by up to £252 in the tax year.
Who can benefit?
- You must be married or in a civil partnership. Living together does not qualify.
- The partner giving up the allowance must pay no Income Tax or have income below the Personal Allowance, which is usually £12,570.
- The partner receiving it must pay Income Tax at the basic rate, which GOV.UK says usually means income of about £12,571 to £50,270.
- In Scotland, the partner receiving it must pay the starter, basic or intermediate rate, which GOV.UK says usually means income of about £12,571 to £43,662.
- If either of you was born before 6 April 1935, you might benefit more as a couple from Married Couple's Allowance instead. You cannot get both at once.
Can you claim for earlier years?
Yes, in some cases. GOV.UK says you can backdate a claim to 6 April 2022, the start of the 2022-23 tax year, for any earlier years you were eligible. If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline, and if your partner was the lower earner, the person managing their tax affairs must make the call.
The page gives 6 April 2022 as the earliest start date today. That date moves on over time, so older years may drop out of reach, and it is worth checking the GOV.UK page for the current date.
What could that add up to?
The reduction is up to £252 for each tax year you were eligible. As an illustration, if you were eligible for four earlier tax years, that is up to £1,008 in total, plus up to £252 for the current year. What you actually get depends on whether you and your partner met the conditions in each year, so this is an upper limit, not a promise.
Check your own figures
The SavingTax app has a free Marriage Allowance checker and a Marriage Allowance guide. Our blog post on Marriage Allowance has more background.
Sources
This page is general information, not financial, tax or legal advice. Your own position depends on your circumstances and on both partners' income. For advice, speak to a qualified professional.