Getting Married:
What Changes for Tax?
Last reviewed: April 2026
The UK taxes you individually — but getting married unlocks Marriage Allowance, which can save you £252 per year. Here is everything that changes (and everything that does not).
At a glance
- ✓The UK has individual (not joint) taxation — your tax rates don't change on marriage
- ✓Marriage Allowance lets a non-taxpayer transfer £1,260 of allowance to their basic-rate partner — saving £252/year
- ✓You can backdate Marriage Allowance up to 4 years — potentially claiming over £1,000
- ✓Civil partners get exactly the same treatment as married couples for all tax purposes
What actually changes when you get married
What changes
- Eligibility for Marriage Allowance
- Inheritance tax between spouses (transfers exempt)
- Capital gains tax on assets transferred between spouses (no CGT event)
- ISA transfers on death of spouse (Additional Permitted Subscription)
What stays the same
- Your income tax rate — taxed individually
- Your Personal Allowance (£12,570)
- Your National Insurance contributions
- Your pension annual allowance
Marriage Allowance: the free £252-per-year saving
If one of you earns below £12,570 and the other is a basic-rate taxpayer (income between £12,571 and £50,270), you can transfer £1,260 of the lower earner's unused Personal Allowance to the higher earner. This reduces the higher earner's tax bill by £1,260 × 20% = £252 per year.
Worked example
The claim is free and takes around 5 minutes at gov.uk. It is permanent until circumstances change — you do not need to reapply each year.
Full Marriage Allowance guide and claimInheritance tax and marriage
Transfers of assets between spouses and civil partners during their lifetime are exempt from capital gains tax (no disposal is treated as occurring). This makes it possible to rebalance assets between partners tax-efficiently — for example, moving income-producing assets to the lower-earning partner to use their lower tax rate.
On death, the entire estate can pass to a surviving spouse or civil partner free of inheritance tax, regardless of its value. Unused nil-rate band (£325,000 in 2026/27) and residence nil-rate band (£175,000) can also be transferred to the surviving partner — effectively giving couples a combined IHT threshold of up to £1,000,000 when passing on a family home.
Frequently asked questions
Frequently asked questions
Does getting married affect my income tax rate?
No. The UK has individual taxation — your income tax is calculated on your own income, not your combined household income. Getting married does not change your tax bands or rates. However, it does make you eligible for Marriage Allowance.
Can civil partners claim Marriage Allowance?
Yes. Marriage Allowance is available to both married couples and civil partners. It is not available to cohabiting couples who have not formalised their relationship.
What if both partners are basic-rate taxpayers?
Marriage Allowance requires one partner to be a non-taxpayer (income below £12,570). If both earn above the Personal Allowance, neither qualifies for the transfer. You can still benefit from other tax planning like pension contributions and ISAs.
Can I backdate a Marriage Allowance claim?
Yes — HMRC allows you to backdate claims by up to 4 tax years. If you married in 2022/23 and have been eligible since then, you could receive a lump sum of around £1,000 covering 4 years. The claim is free to make at gov.uk.
Do we need to file joint tax returns after marriage?
No. The UK does not have joint tax returns. Each person files their own Self Assessment return (if required) or is taxed via PAYE independently.