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The short answer
Marriage Allowance lets a husband or wife who earns less than the £12,570 Personal Allowance transfer £1,260 of it to a spouse who pays basic rate tax, cutting the spouse's tax by up to £252 a year. GOV.UK says you must be married or in a civil partnership, the higher earner must normally have income of £12,571 to £50,270 (£43,662 in Scotland), and claims can be backdated to 6 April 2022.
A common pattern in Nigerian households in the UK: one spouse arrives on a Health and Care Worker or Skilled Worker visa and works full time, while the other comes as a dependant and works part time, studies, or looks after the children while settling in. In that first year or two the second spouse often earns less than the tax-free Personal Allowance. Part of that unused allowance can be moved across, and many couples never claim it.
What Marriage Allowance does
GOV.UK sets out the figures for the current year:
- Transferable amount
- £1,260 of the lower earner's Personal Allowance
- Tax saving
- Up to £252 a tax year for the higher earner (20% of £1,260)
- Lower earner
- Income normally below £12,570
- Higher earner, England, Wales, NI
- Pays basic rate, usually income of £12,571 to £50,270
- Higher earner, Scotland
- Pays starter, basic or intermediate rate, usually £12,571 to £43,662
- Backdating
- To 6 April 2022, the 2022 to 2023 tax year
Once set up, it renews automatically each year until one of you cancels it, for example because income rises or the marriage ends. You must be married or in a civil partnership; couples who live together without marrying cannot claim. If either of you was born before 6 April 1935, GOV.UK says Married Couple's Allowance may save more, and you cannot have both.
Is it worth it? Two worked examples
Example 1: dependant spouse earning £8,000
Example: Tunde earns £36,000 as a nurse; his wife Kemi earns £8,000 from part-time work. Kemi transfers £1,260, leaving her with an allowance of £11,310. Her £8,000 is still below that, so she pays no Income Tax. Tunde's tax falls by £252. The household gains the full £252.
Example 2: lower earner close to the limit
Example: if Kemi instead earned £12,000, transferring £1,260 would leave her allowance at £11,310, so she would pay 20% on £690, which is £138. Tunde still saves £252. The household gains £114 (£252 minus £138). The closer the lower earner gets to £12,570, the smaller the gain, which is why couples should check before applying.
Visas, public funds and Nigerian marriages
Three questions come up often in Nigerian households.
- Does it count as public funds? Marriage Allowance is a tax allowance, not a benefit. The Home Office public funds list is made up of benefits and housing help such as Universal Credit, Child Benefit and Council Tax Reduction, and Marriage Allowance is not on it. The GOV.UK Marriage Allowance pages do not mention immigration status. If your visa conditions worry you, check with a regulated immigration adviser.
- Does a Nigerian marriage count? The test is that you are legally married or in a civil partnership. If you married in Nigeria, our guides on Nigerian marriage certificates in the UK and proving a customary marriage explain what is usually accepted.
- What if one of us lives in Nigeria? GOV.UK says living abroad does not stop you claiming, as long as you get a Personal Allowance. A spouse with no UK taxable income and no Personal Allowance has nothing to transfer to or from.
One less obvious trap: since 6 April 2025, UK residents who are new arrivals can claim the four-year foreign income and gains regime. The Low Incomes Tax Reform Group notes that making that claim loses the Personal Allowance and Marriage Allowance for the year. If either of you has income in Nigeria and is thinking about that regime, compare the two before deciding.
When it is not worth claiming
Marriage Allowance only helps where one spouse has unused allowance and the other pays tax at the basic rate. It does nothing if both spouses earn above £12,570, and it is not available if the higher earner pays tax at the higher rate. In a year when the lower earner's hours go up, for instance after a dependant moves from part-time to full-time work, the transfer can start costing more than it saves. Review it each April, when pay and contracts often change, rather than leaving it to run by default.
How to apply and backdate
- The lower earner applies, online through GOV.UK, with both National Insurance numbers to hand.
- Pick the current year and any earlier years back to 6 April 2022 in which you both met the rules.
- HMRC confirms how the current-year saving will be given to the higher earner.
- For earlier years, HMRC works out the amount due at that year's own figures.
- Cancel it if the lower earner's income rises above the allowance or if you separate.
GOV.UK also covers a partner who has died after 5 April 2022: you can still claim by phoning the Income Tax helpline.
Where Pryme fits
A £252 saving is small but repeats every year. Couples who also save in naira for family plans at home can keep both currencies in one Pryme Personal Account (multicurrency), and a Personal Assistant can set reminders for tax-year deadlines; nothing moves without your approval. For more on household tax, see Tax-Free Childcare.
Questions people ask
How much is Marriage Allowance in 2026/27?
£1,260 of Personal Allowance can be transferred, cutting the higher earner's tax by up to £252 for the tax year, according to GOV.UK.
Can I claim Marriage Allowance if my wife is on a dependant visa?
GOV.UK's eligibility rules are about marriage and income, not visa type, and Marriage Allowance is not on the Home Office public funds list. Check your own conditions with a regulated adviser if unsure.
How many years can I backdate Marriage Allowance?
Back to 6 April 2022, the 2022 to 2023 tax year, if you were eligible in those years.
Can we claim if we are not legally married?
No. GOV.UK says couples living together without being married or in a civil partnership cannot claim.
Sources
- GOV.UK: Marriage Allowance (updated 30 Sep 2026) · accessed Oct 2026
- GOV.UK: Income Tax rates and Personal Allowances · accessed Oct 2026
- GOV.UK: Public funds (updated 9 Apr 2025) · accessed Oct 2026
- LITRG: Foreign income and gains regime, 2025/26 onwards · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.