What Changes When You Marry
Marriage or civil partnership opens up several tax benefits, but the UK doesn’t have joint taxation — you’re still taxed as individuals.[1] If you need to file, each partner submits their own Self Assessment return.
Marriage Allowance
If one partner earns less than the Personal Allowance and the other is a basic-rate taxpayer, you can transfer £1,260 of the lower earner’s allowance, saving the higher earner up to £252 a year.[1]
See our full guide: Marriage Allowance.
Married Couple’s Allowance
If either you or your partner was born before 6 April 1935, you may qualify for Married Couple’s Allowance instead. This gives a tax reduction of between £427 and £1,108 (2025/26).[2]
You cannot claim both Marriage Allowance and Married Couple’s Allowance.
Capital Gains Tax
Married couples and civil partners can transfer assets between them with no CGT charge. The receiving partner takes on the original base cost. This can be useful for:[3]
- Using both partners’ annual exempt amounts (£3,000 each)
- Transferring an asset to the partner in a lower tax band before selling
Important: The CGT-free transfer only applies while you’re married/in a civil partnership and living together. If you separate, you have until the end of the tax year of separation (or 3 years if a formal agreement exists) to transfer assets CGT-free.
Inheritance Tax
There’s no Inheritance Tax on assets left to your spouse or civil partner (provided they’re UK-domiciled). Any unused nil-rate band can be transferred to the surviving partner.[4]
What Doesn’t Change
- You’re still taxed individually — no joint tax returns
- Each partner has their own Personal Allowance
- Each partner has their own tax bands and NI record
- Each partner files their own Self Assessment return (if required)
Frequently Asked Questions
Do married couples file joint tax returns in the UK?
No. The UK does not have joint taxation. Even after marriage or civil partnership, you are still taxed as individuals with your own Personal Allowance, tax bands, NI record, and Self Assessment return.
Can married couples transfer assets without paying CGT?
Yes. Married couples and civil partners can transfer assets between them with no Capital Gains Tax charge. The receiving partner takes on the original base cost. This can be used to utilise both partners’ £3,000 annual exempt amounts.
Is there Inheritance Tax between spouses?
No. There is no Inheritance Tax on assets left to your spouse or civil partner, provided they are UK-domiciled. Any unused nil-rate band can also be transferred to the surviving partner.
Further Reading
- Marriage Allowance
- Personal Allowance & Tax Bands
- Capital Gains Tax: The Basics
- High Income Child Benefit Charge
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Sources
- Marriage Allowance — GOV.UK
- Married Couple's Allowance — GOV.UK
- Capital Gains Tax for married couples — GOV.UK
- Inheritance Tax — GOV.UK