1. Home
  2. Tax Guides
  3. Tax basics
  4. How do I claim tax back?
  5. How do I claim a marriage allowance refund?

How do I claim a marriage allowance refund?

Updated on 6 April 2023

Tax basics

The marriage allowance has been in effect since 6 April 2015. Some couples are only just becoming aware of the marriage allowance. The good news is that claims can be backdated for up to four years.

Illustration of a married couple

What is the marriage allowance?

The marriage allowance allows an individual to give up 10% of their personal allowance (£12,570 in 2023/24 so the amount is £1,260) to their spouse or civil partner. 20% of this allowance is then given as a reduction in the recipient’s tax bill. This can result in anything up to a £252 tax saving for the couple.

There are various criteria to be met. You can find more information about the marriage allowance on our website.

Why would I be due a refund?

The marriage allowance was introduced in April 2015. You can claim to give up the personal allowance for 2019/20 and subsequent tax years, even if you didn’t do it at the time. It is no longer possible to make a claim for the 2015/16, 2016/17, 2017/18 or 2018/19 tax year.

You will only get the full benefit if the person giving up the allowance is not using it AND the person receiving the tax reduction can use it.

This can result in the couples being able to make the following tax savings:

  • 2022/23 tax year: the personal allowance was £12,570, meaning £1,260 can be given up (maximum £252 tax saving).
  • 2021/22 tax year: the personal allowance was £12,570, meaning £1,260 can be given up (maximum £252 tax saving).
  • 2020/21 tax year: the personal allowance was £12,500, meaning £1,250 can be given up (maximum £250 tax saving).
  • 2019/20 tax year: the personal allowance was £12,500, meaning £1,250 can be given up (maximum £250 tax saving).

You need to meet the criteria in respect of each year you apply for the allowance.

How can I claim the refund?

The person giving up part of their personal allowance needs to make the claim and as part of doing this, can make claims for earlier years also.

There is a relatively straightforward online facility to do this on GOV.UK, that you can use for free. To use it, you need to have a Government Gateway user ID and password.

If you do not have these, you’ll have to prove your identity to register for the Government Gateway.

You can use your National Insurance number or postcode and two of the following:

  • a valid UK passport

  • a UK photocard driving licence issued by the DVLA (or DVA in Northern Ireland)

  • a payslip from the last 3 months or a P60 from your employer for the last tax year

  • details of a tax credit claim if you made one

  • details from a Self Assessment tax return if you made one

  • information held on your credit record if you have one (such as loans, credit cards or mortgages)

You also need the National Insurance number of your spouse or civil partner to make the claim.

If you cannot claim online, you can telephone HMRC on 0300 200 3300 or write to them to make the claim.

For prior years, you will receive a refund cheque from HMRC. For the current tax year and going forward, your own and your spouse or civil partner’s tax codes will be amended. For the self-employed and others in Self Assessment, the marriage allowance will be dealt with as part of the Self Assessment tax return.

There was a glitch in HMRC's systems that meant the marriage allowance was being omitted from Self Assessment calculations, but we understand this has now been fixed. It is always worth checking your Self Assessment calculation carefully however to make sure that the marriage allowance claim has been processed properly.

If your circumstances change, such as you divorce or you or your spouse become a higher rate taxpayer, you should let HMRC know as you will no longer be eligible for the marriage allowance.

Tax refund company warning

There are plenty of organisations which offer to make the Marriage Allowance claim for you, but they will usually take a fee from any repayment you get. As has been reported in the press and by consumer groups, some of these organisations can act unscrupulously and it is important to be on guard. Our page of guidance on tax refund companies tells you more.

It is particularly important to be aware that sometimes you may think you are dealing directly with HMRC but are dealing with one of these commercial organisations. 

What are the time limits?

In order to claim back to 2019/20, couples have until 5 April 2024. For 2023/24, you have until 5 April 2028 to submit a claim. You can read more about time limits for claiming tax refunds on our introduction page.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

Share this page