If you and your spouse or civil partner were eligible in previous tax years but never claimed, HMRC will let you backdate — worth up to £252 per year. See how many years you can claim for below.
Estimated total claim
The lower earner can transfer 10% of their Personal Allowance to their spouse or civil partner. For 2022/23 through 2026/27 the Personal Allowance has been frozen at £12,570, so 10% (rounded up to £1,260) transferred and saved at the 20% basic rate works out to £252 per tax year — for every year in this period.
Up to 4 previous tax years, plus the current year — so up to 5 years' worth if you were eligible throughout. From 6 April 2026, the earliest claimable year is 2022/23.
Up to £252 per tax year at current rates and allowances.
You must be married or in a civil partnership. One partner must earn less than the £12,570 Personal Allowance, and the other must be a basic-rate taxpayer (not paying higher or additional rate tax).
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