HM Revenue & Customs (HMRC)
Collects taxes and National Insurance and pays Child Benefit. You deal with it for Income Tax, Self Assessment, PAYE and your tax code.
Home » Work and tax » Marriage Allowance
Marriage Allowance
If you are married or in a civil partnership and earn less than your Personal Allowance, you can transfer part of it to your partner so they pay less tax. Couples who only live together cannot claim.
Official links
| Official source | Applies to |
|---|---|
| GOV.UK: Marriage Allowance www.gov.uk/marriage-allowance | Whole UK |
| GOV.UK: apply for Marriage Allowance online www.gov.uk/apply-marriage-allowance | Whole UK |
Who handles it
Step by step
- Check you qualify: your income is below your Personal Allowance and your partner pays basic rate tax (starter, basic or intermediate rate in Scotland).
- The lower earner applies online on GOV.UK. If you are in Self Assessment, you claim through your tax return instead.
- HMRC changes your tax codes: yours ends in N and your partner's in M. This can take up to 2 months.
- The transfer renews every year until you cancel it. You can also backdate your claim for some earlier tax years.
What you need
- Your National Insurance number
- Your partner's National Insurance number
- Photo ID such as a passport or driving licence, if you need to prove your identity
Common mistakes
- Claiming when you only live together: you must be married or in a civil partnership.
- Not cancelling it when your relationship ends or your income changes and you no longer qualify.
- Leaving the section blank on your Self Assessment return and assuming that cancels it: you must cancel online or by phone.
More in Work and tax
- Apply for a National Insurance number
- Prove your right to work
- HMRC personal tax account
- Self Assessment tax return
- National Minimum Wage and Living Wage
- Find a job
- Workplace pensions
- Claim a tax refund
- Check or change your tax code
- Holiday entitlement and holiday pay
- Statutory Sick Pay (SSP)
- Maternity and paternity leave and pay