HMRC Tax Relief£252 Annual SavingUp to 4-Year Backdate
HMRC Marriage Allowance Tax Relief Calculator
Calculate your tax savings when transferring £1,260 Personal Allowance to your basic-rate spouse/civil partner and compute your 4-year backdated HMRC refund.
Marriage Allowance Eligibility & Refund Tool
Check couple eligibility and calculate annual tax savings
£
Must be under £12,570/year£
Must be between £12,571 and £50,270/yearMarriage Allowance Tax Benefit:
Annual Tax Reduction
£252
Direct PAYE Code AdjustmentTotal Refund (Current + 4 Backdated Years)
£1260
HMRC Lump Sum ChequeComplete Guide to HMRC Marriage Allowance Rules
Marriage Allowance is a tax relief introduced by the UK Government enabling low-earning married couples or civil partners to transfer 10% of their personal tax-free allowance (£1,260) to their partner.
Backdated Claims Table (Past 4 Tax Years)
| Tax Year | Transferred Personal Allowance | Tax Refund Value |
|---|---|---|
| 2025/2026 | £1,260 | £252 |
| 2024/2025 | £1,260 | £252 |
| 2023/2024 | £1,260 | £252 |
| 2022/2023 | £1,260 | £252 |
| 2021/2022 | £1,260 | £252 |
| Maximum Potential Lump Sum Refund | - | £1,256 |
Frequently Asked Questions
Marriage Allowance allows a low-earning spouse or civil partner (earning under £12,570) to transfer £1,260 of their unused Personal Allowance to their basic-rate taxpaying partner (earning between £12,571 and £50,270), reducing their tax bill by £252 per year.
Yes. You can backdate your Marriage Allowance claim for up to 4 previous tax years. A successful backdated claim can result in a lump sum tax refund check from HMRC of up to £1,256.
No. The receiving partner must be a basic-rate taxpayer (earning under £50,270 in England, Wales, and Northern Ireland). Higher-rate (40%) and additional-rate (45%) taxpayers are not eligible.