Married couples are being reminded they could be set for a £250 cash boost.

At the height of the wedding season, HM Revenue and Customs (HMRC) is reminding couples about the marriage allowance, which allows married couples or people in civil partnerships to share their personal tax allowances.

It can apply if one partner earns below the personal allowance threshold of £12,570 and the other is a basic rate taxpayer – and couples who have been married for years can still qualify.

Angela MacDonald, HMRC’s deputy chief executive and second permanent secretary, said: “We want to ensure people are receiving vital financial support at a time when they need it most. Married couples or those in a civil partnership could potentially receive tax relief worth up to £1,242, meaning extra cash in their pockets.

“To find out if you are eligible and how to apply, search ‘marriage allowance’ on gov.uk.”

What is the Marriage Allowance?

It can apply if one partner earns below the personal allowance threshold of £12,570 and the other is a basic rate taxpayer – and couples who have been married for years can still qualify.

Eligible couples can transfer 10% of their tax-free allowance to their partner, reducing the tax they pay by up to £252 a year.

They can apply any time and, if eligible, could backdate their claims for up to four previous tax years.

People can claim directly via HMRC’s online portal to ensure they receive 100% of the tax relief they are eligible for. They can visit gov.uk to find out how to apply.

Who is eligible to claim marriage allowance?

To claim the Marriage Allowance, you must meet the following criteria:

you are married or in a civil partnership

you do not pay Income Tax or your income is below your Personal Allowance (usually £12,570)

your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance

You cannot claim Marriage Allowance if you are living together but you are not married or in a civil partnership.

For those who live in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662.

It will not affect your application for Marriage Allowance if you or your partner are currently receiving a pension, or live abroad, providing you get a Personal Allowance.

Couples who have experienced a change in their circumstances could now be eligible to claim the allowance. These changes may include:

  • A recent marriage or civil partnership
  • One partner has retired and the other remains working
  • A change in employment due to Covid-19
  • A reduction in working hours which means earnings fall below Personal Allowance
  • Unpaid leave or a career break, or one partner is studying or in education and not earning above their Personal Allowance

Even if couples do not initially qualify, a change in circumstances could mean they become eligible, for example if one partner retires or takes a career break and the other remains in work.

If a spouse or civil partner has died since April 5 2018, the surviving person can still claim by contacting the income tax helpline, HMRC said.

More information can be found on the government website.