HMRC Updates
Income Tax: Personal allowance frozen at £12,570 CGT: Annual exempt amount is £3,000 NICs: Main Class 1 Employee NI rate reduced VAT: MTD system requirements fully enforced SDLT: First-time buyer relief threshold £425,000 Corporation Tax: Main rate 25% for profits over £250k IHT: Nil-rate band frozen at £325,000 Pension: Annual allowance set at £60,000
Estimated calculation • • uktaxhero.com
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Important: Illustrative estimates based on HMRC published rates. Actual liabilities vary. Find a Tax Expert →
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📅 Tax Year

💑 Marriage Allowance Details

£

Must be £12,570 or less to be eligible.

£

Must be a basic rate taxpayer (income between £12,571 and £50,270).

How This Calculator Works

💑 Eligibility Check

Instantly checks whether you meet HMRC's Marriage Allowance eligibility criteria based on both incomes.

📈 £252 Annual Saving

The marriage allowance saves the receiving spouse exactly £252 per year (£1,260 × 20%) in Income Tax.

⌛ Backdated Claims

You can backdate Marriage Allowance claims up to 4 tax years, potentially receiving over £1,000 as a lump sum from HMRC.

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Frequently Asked Questions

Who can claim Marriage Allowance?

The lower earner must have income below the Personal Allowance (£12,570) and the higher earner must be a basic rate taxpayer (income between £12,571 and £50,270). Both must be married or in a civil partnership.

How do I apply for Marriage Allowance?

Apply online at gov.uk/marriage-allowance. HMRC will update both tax codes. The lower earner initiates the transfer. If you're on Self Assessment, claim via your tax return.