How far back can I claim Marriage Allowance?

You can backdate Marriage Allowance up to four tax years. As of May 2026, you can claim for 2022/23, 2023/24, 2024/25, 2025/26 plus the current year 2026/27. The maximum cumulative refund is around £1,260 — £252 per year × 5 years.

Can I claim Marriage Allowance if my spouse has died?

Yes — you can still claim retrospectively for years up to and including the year of death, provided you were married/in a civil partnership and one of you was under the Personal Allowance and the other was a basic-rate taxpayer in those years. Apply by phone (0300 200 3300) or by writing to HMRC with the death certificate and both NI numbers.

Do I have to apply through a refund agency?

No — never. The application is free at gov.uk/apply-marriage-allowance and takes 5 minutes. Refund agencies charge 20-30% of the refund for doing nothing more than completing the same form. Apply directly with HMRC.

How to claim Marriage Allowance retrospectively

Last reviewed by the UK Tax Drag editorial team · 12 May 2026 · How we review · Next review due 12 November 2026 · See what changed · Report an error

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Marriage Allowance transfers 10% of the Personal Allowance (£1,260) from one spouse/civil partner to the other. The giver must earn under the PA (£12,570). The receiver must be a basic-rate taxpayer (£12,570-£50,270 for England/Wales/NI). Annual saving for the recipient: up to £252. You can backdate four tax years — so in May 2026, you can claim 2022/23, 2023/24, 2024/25 and 2025/26 (plus the current year). Maximum total backdated refund: ~£1,008 plus ~£252 ongoing = ~£1,260. Apply at gov.uk/apply-marriage-allowance in 5 minutes.

Eligibility

Both partners must meet these conditions:

You're married OR in a civil partnership — cohabiting partners don't qualify
The giver earns under the Personal Allowance (£12,570 for 2026/27) — typically a non-working or low-earning spouse
The recipient is a basic-rate taxpayer — income £12,571-£50,270 for England/Wales/NI, or up to the equivalent Scottish basic-rate threshold
Both were born after 6 April 1935 — older couples use the Married Couple's Allowance instead

The PA giver doesn't have to be femaleOr older. Or non-working. The only test is the £12,570 income threshold. A semi-retired husband earning £8,000/yr can give MA to a working wife earning £40,000/yr.

How much is Marriage Allowance worth?

Tax year	PA transferred	Tax saving
2022/23	£1,260	£252
2023/24	£1,260	£252
2024/25	£1,260	£252
2025/26	£1,260	£252
2026/27	£1,260	£252
4-year backdate + current		~£1,260

Example: Sarah and James

James earns £8,000/yr (semi-retired) and Sarah earns £42,000/yr. They've been married since 2018. Sarah qualifies for Marriage Allowance.

James transfers £1,260 of PA to Sarah
Sarah's tax code: 1257L → 1383M (M = Marriage Allowance receiver)
Sarah's tax saving: £252/yr
James's tax position: unchanged (still earning under PA)
Backdate to 2022/23: 4 × £252 = £1,008
Plus current year £252 = £1,260 total in first claim
Ongoing: £252/yr while both still qualify

Step-by-step: applying online (the easy route)

Step 1: Who applies?The PA giver applies (the lower earner). The system asks for their NI number and the recipient's NI number, plus marriage/CP date.

Step 2: Sign in / create accountUse Government Gateway. If neither partner has an account, the giver creates one. Recipient doesn't need an account for the application but should later log in to confirm the new tax code.

Step 3: Apply onlineGo to gov.uk/apply-marriage-allowance. Click "Start now". Answer questions: spouse's full name, date of birth, NI number, marriage date. Confirm you both qualify under the rules. Submit.

Step 4: HMRC processesHMRC adjusts both tax codes (giver's drops by ~126 digits, recipient's rises by ~126 digits). Backdated refund is usually paid by cheque to the recipient within 6-8 weeks. The recipient's tax code is M (added) and the giver's is N (deducted).

Step 5: Confirm in Personal Tax AccountsBoth partners should log in and verify the M / N tax codes are correctly applied. If not, contact HMRC.

Alternative: apply by phone or paper

If online isn't an option, phone 0300 200 3300 or apply by paper:

Download form "Application for Marriage Allowance" from gov.uk
Complete with both NI numbers, marriage date
Both partners sign
Post to PAYE address (BX9 1AS)
Process takes 6-12 weeks (slower than online)

Death of spouse cases

You can claim Marriage Allowance for years up to and including the year of bereavementIf your spouse/civil partner died in the past 4 years and they would have qualified (one of you under PA, other basic rate), you can still claim backdated Marriage Allowance for those years. Apply via phone (0300 200 3300) or by writing to HMRC with the death certificate and both NI numbers.

Worked example: bereavement claim

Roger's husband Tom died in March 2025 (tax year 2024/25). Tom earned £8,000/yr (low pension) and Roger earned £35,000/yr. They were married for 12 years but never claimed Marriage Allowance.

Backdate 2021/22, 2022/23, 2023/24, 2024/25 (including year of death)
Refund: 4 × £252 = £1,008
Application: written letter to PAYE with both NI numbers, marriage certificate, death certificate
Settled in 8-10 weeks

When NOT to claim Marriage Allowance

Don't claim if giver's income is close to the PA.If the giver has £12,000 income (under PA but close), transferring £1,260 means the giver's effective PA drops to £11,310. Any income spike could push them over and create tax due. Better to wait until you're sure of the year's income.

Don't claim if recipient is higher rate.Marriage Allowance only works if the recipient is in basic rate. If recipient has a high bonus year and tips into higher rate, the £252 saving doesn't apply for that year.

Don't claim if you might separate.The allowance stays in place until cancelled. If you separate informally, the allowance keeps transferring, potentially causing tax issues. Cancel as soon as separation is confirmed.

How to cancel Marriage Allowance

If circumstances change (separation, divorce, giver's income rises above PA, recipient becomes higher rate):

Either partner can cancel
Online: log in to Personal Tax Account, cancel via the Marriage Allowance section
Phone: 0300 200 3300
Cancellation takes effect from the start of the current tax year (not the previous year)
HMRC will adjust both tax codes

Common mistakes

Mistake 1: Recipient applying instead of giver.The lower earner (giver) initiates the application. If the recipient applies, the system flags an error.

Mistake 2: Confusing Marriage Allowance with Married Couple's Allowance.Married Couple's Allowance is a separate, much-more-generous benefit for couples where at least one was born BEFORE 6 April 1935. Worth £400-£1,082 per year. If you qualify, claim that instead.

Mistake 3: Not knowing partner's NI number.You need both NI numbers. If partner doesn't know theirs, they can find it on a payslip, P60, or letter from HMRC — or call 0300 200 3500.

Mistake 4: Forgetting to factor in Scottish rates.If the recipient is a Scottish taxpayer in basic rate (£12,571-£26,562 starter, £26,562-£43,662 basic, £43,663-£75,000 intermediate), the saving is still £252.

Mistake 5: Using a paid "claims" service.Companies advertising "Marriage Allowance refund" charge 20-30% of the refund. The application is free and takes 5 minutes on gov.uk — don't pay anyone.

Check Marriage Allowance eligibility

The Marriage Allowance checker takes both partners' incomes and confirms whether you qualify, the saving for each year, and the total potential refund.

Open the Marriage Allowance checker →

Sources and references

Marriage Allowance rules from gov.uk/marriage-allowance. Application form at gov.uk/apply-marriage-allowance. Backdating rules per gov.uk Marriage Allowance how it works.

UK Tax Drag is not authorised by the Financial Conduct Authority and does not provide regulated financial or tax advice — see the content disclaimer for the full position. The methodology page documents how every guide is built and reviewed.

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How to claim Marriage Allowance retrospectively — up to four years back