Marriage Tax Allowance

Marriage Tax Allowance: Who is Eligible and How to Claim?

In the UK tax system, there’s a valuable benefit for married couples and civil partners called the Marriage Tax Allowance. Surprisingly, about 2.1 million eligible couples haven’t claimed this tax break, missing out on extra money that could help with their household expenses. This article explains who is eligible to claim, the financial benefits and effects on other benefits, and how Swiftacc can assist you.

What is the Marriage Tax Allowance?

The Marriage Tax Allowance in the UK is a tax advantage that allows lower earners in a marriage or civil partnership to transfer £1,260 of their personal allowance (the amount you can earn tax-free each tax year) to their higher-earning partner. This transfer can result in a tax reduction of up to £252 for the 2024/25 tax year. It’s a straightforward process designed to benefit couples where one partner earns less than their personal allowance, offering a prime opportunity for savings. Using professional services helps ensure they maximise these benefits.

Eligibility Criteria for Marriage Tax Allowance

Understanding the detailed criteria for the UK Marriage Tax Allowance can ensure you don’t miss out on potential savings. Here’s an in-depth look at what you need to qualify:

  1. Marital or Civil Partnership Status: You must be legally married or in a civil partnership. Simply living together does not qualify you for the Marriage Tax Allowance.

  2. Income Thresholds: One partner must have an income below the personal allowance threshold set at £12,570 for the 2024/25 tax year. This means they pay no income tax. The other partner must be a basic rate taxpayer. For the 2024/25 tax year, this means their income falls between £12,571 and £50,270 in England, Wales, and Northern Ireland, or between £12,571 and £43,662 in Scotland.

  3. Communication with HMRC: Accurate and prompt communication with HMRC is crucial. Couples must notify HMRC of their eligibility and any subsequent income or marital status changes. To apply, both partners will need their National Insurance numbers and some form of ID for the non-taxpayer.

  4. Residence: You must be a resident in the UK for tax purposes during the tax year to be eligible for the allowance. If you move abroad or your tax residency status changes, you must inform HMRC, which might affect your eligibility.

By meeting these criteria, you can take full advantage of the Marriage Tax Allowance, potentially easing your tax burden and improving your household’s financial health.

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The Financial Benefits of Claiming Marriage Tax Allowance

For the 2024/25 tax year, the allowance is worth up to £252. If backdating the maximum four years, you could receive up to £1,258. This rebate can be a welcome boost for many households, offering a financial respite or extra funds for savings or leisure.

How Marriage Tax Allowance Affects Other Benefits

If you’ve received a Migration Notice, you have three months from the date of the letter to apply for Universal Credit to ensure continuous financial support. This deadline could mean losing out on ‘transitional protection,’ which guarantees that individuals moving to Universal Credit will be financially better off when they switch.

Impact on Existing Benefits

It’s important to note that applying for the Marriage Tax Allowance could affect other benefits.

  • Impact on Child Benefit:
    Your spouse or civil partner is likely to receive an increase in their income if you transfer a portion of your personal allowance to them. If this raises their adjusted net income above £50,000, they may incur the High-Income Child Benefit Charge (HICBC). Although this might reduce your Child Benefit, the savings from the Marriage Tax Allowance could still surpass this cost.
  • Tax Credits and Universal Credit:
    The Marriage Tax Allowance usually doesn’t directly affect Tax Credits or Universal Credit, as these are based on household income. However, reducing your tax can increase your household income, which might indirectly affect your benefits.
  • Student Loan Repayments:
    Marriage Tax Allowance doesn’t change how much you repay for student loans because repayments are based on your income before allowances. If the allowance significantly changes your income, your repayment plan might need adjusting.
  • Pension Contributions:
    Your pension contributions are calculated based on your gross income, meaning the Marriage Tax Allowance doesn’t directly affect them. However, with more after-tax income, you might have more to contribute towards your pension.

How Swiftacc Simplifies the Process of Marriage Tax Allowance

Swiftacc makes the application process for the Marriage Tax Allowance easier by handling all the legal details and paperwork for you. This tax-saving strategy, endorsed by HMRC, benefits couples where one partner earns less. Swiftacc ensures you receive all the benefits you’re entitled to without any errors. Their professional and efficient approach allows you to enjoy your savings confidently, knowing that all legal and procedural aspects are expertly managed.


The Marriage Tax Allowance represents a tangible opportunity for eligible couples to enhance their financial well-being with minimal effort. By understanding and utilising this allowance, couples can secure a valuable tax break, reinforcing the adage that we can achieve more together.

If you think you might be eligible but haven’t yet claimed, now is the perfect time to explore this opportunity. Swiftacc makes applying for and benefiting from the Marriage Tax Allowance simple and hassle-free. Don’t miss out on a chance to make the most of your marital financial advantages.

Frequently Asked Questions

Yes, you can cancel the Marriage Tax Allowance if your circumstances change. This could be due to income or marital status changes or if you no longer wish to transfer the allowance. You need to notify HMRC to stop the transfer.

You can expect to receive the money within approximately two weeks if you submit your claim online. For claims submitted by post, HMRC will process them in 24 to 29 working days.

Yes, if you or your partner is self-employed, you can still benefit from the Marriage Tax Allowance. The process remains the same, with the allowance reducing the higher earner’s tax bill.

Typically, it takes about two days to process an application for the Marriage Tax Allowance. However, the actual time it takes to see the tax relief can vary depending on payroll. dates and employment status

Marriage Allowance can still be claimed by non-residents. You would only be declaring income that is taxable in the UK.

If your partner’s income changes and they no longer fall within the basic rate taxpayer threshold, you must inform HMRC as this affects eligibility for the Marriage Tax Allowance​.

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