Key takeaways
- Marriage Allowance lets a lower earner transfer £1,260 of their Personal Allowance to their spouse or civil partner, saving the couple up to £252 a year.
- The person transferring must earn less than £12,570; the person receiving must be a basic rate taxpayer.
- You can backdate a claim for up to four previous tax years, so a first claim made now can cover 2022/23 to 2026/27.
- Once set up, the transfer renews automatically each year until you cancel it or circumstances change.
- Couples where one partner was born before 6 April 1935 may get the more valuable Married Couple's Allowance instead.
Marriage Allowance is one of the most under-claimed tax reliefs in the UK. If one partner does not use all their Personal Allowance and the other pays basic rate tax, the couple can move part of the unused allowance across and pay less tax. It takes a few minutes to apply and can be backdated.
How much Marriage Allowance is worth
For 2026/27 the transferable amount is £1,260, 10% of the Personal Allowance. The receiving partner gets a tax reduction of 20% of that amount: £252 for the year.
The transferring partner’s own Personal Allowance falls to £11,310. That only matters if their income is between £11,310 and £12,570, in which case they pay some tax but the couple is still better off overall.
Who qualifies
All of these must apply:
- you are married or in a civil partnership (living together as unmarried partners does not count)
- the person transferring the allowance has income below the Personal Allowance, normally less than £12,570
- the person receiving it is a basic rate taxpayer, so their income is between £12,571 and £50,270 (in Scotland, a starter, basic or intermediate rate taxpayer, so income up to £43,662)
- neither of you was born before 6 April 1935 (if one of you was, see Married Couple’s Allowance below)
Income here includes all taxable income: wages, pensions, rental profits, savings interest and dividends.
Worked example
Chris works part-time and earns £9,000 a year. Sam earns £32,000.
| Without Marriage Allowance | With Marriage Allowance | |
|---|---|---|
| Chris’s Personal Allowance | £12,570 (£3,570 unused) | £11,310 |
| Chris’s tax | £0 | £0 |
| Sam’s tax | £3,886 | £3,634 (reduced by £252) |
| Couple’s total tax | £3,886 | £3,634 |
Chris still pays no tax, because £9,000 is below the reduced allowance of £11,310.
How to apply
The partner with the lower income applies online through GOV.UK. You need both National Insurance numbers and a way to prove your identity. Once accepted:
- the receiving partner’s tax code changes to include the allowance, usually ending in M (for example 1383M), and the transferring partner’s code ends in N
- if the receiving partner files Self Assessment, the reduction is applied on the return
- the transfer continues automatically each tax year
Backdating your claim
You can backdate Marriage Allowance for up to four previous tax years, as long as you met the conditions in each year. A claim made during 2026/27 can include 2022/23, 2023/24, 2024/25 and 2025/26. HMRC pays the backdated amount to the receiving partner as a cheque or bank payment, and the current year is given through the tax code.
| Tax year | Maximum saving |
|---|---|
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| 2026/27 | £252 |
| Total | £1,260 |
When it stops
The transfer continues until one of these happens:
- the transferring partner cancels it (the allowance then stops at the end of the tax year)
- the couple divorces, dissolves the civil partnership or separates; the transfer ends and the allowance is restored
- the receiving partner’s income rises into the higher rate band, in which case they cannot benefit
- one partner dies; the allowance can be backdated if it had not been claimed
If the transferring partner’s income rises above the Personal Allowance, it is usually worth cancelling, otherwise the couple can end up paying more tax overall. Check each year.
Married Couple’s Allowance for older couples
If either partner was born before 6 April 1935, you may claim Married Couple’s Allowance instead. It is more valuable:
| 2026/27 | Amount |
|---|---|
| Maximum allowance | £11,700 |
| Minimum allowance | £4,530 |
| Relief given at | 10%, so a maximum reduction of £1,170 |
| Income limit before the allowance reduces | £39,200 |
You cannot have both Married Couple’s Allowance and Marriage Allowance.
Frequently asked questions
How much is Marriage Allowance for 2026/27?
You can transfer £1,260 of Personal Allowance, which reduces your partner’s tax by up to £252 a year.
Can unmarried couples claim Marriage Allowance?
No. You must be married or in a civil partnership.
Can I claim Marriage Allowance if my partner is a higher rate taxpayer?
No. The receiving partner must be a basic rate taxpayer (or starter, basic or intermediate rate in Scotland).
How far back can I claim Marriage Allowance?
Up to four previous tax years, provided you were eligible in each year.
Does Marriage Allowance count if I am on a state pension only?
Yes. If your total income, including the State Pension, is below £12,570 and your partner is a basic rate taxpayer, you can transfer the allowance.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.