What Is Marriage Allowance?
Marriage Allowance lets one spouse or civil partner transfer up to £1,260 of their unused Personal Allowance to the other. It's designed for couples where one person earns little or nothing and the other pays Income Tax at the basic rate.
For the 2026/27 tax year, the transfer is £1,260. At the basic rate of 20%, this saves the receiving partner £252 a year — that's £21 a month back in your pocket.
Who Qualifies?
To claim Marriage Allowance, all of these must be true:
- You're married or in a registered civil partnership (including same-sex partnerships)
- One partner earns less than the Personal Allowance — so their income is below the £12,570 threshold for 2026/27
- The higher-earning partner pays tax at the basic rate (20%) only, not the higher (40%) or additional (45%) rate. In Scotland they must pay the starter, basic or intermediate rate
💡 The lower-earning partner doesn't need to have zero income — they just need to earn less than the Personal Allowance. Even income from investments, pensions or savings counts toward your total income.
How Much Can You Save?
The saving depends entirely on the tax rate the receiving partner pays. Here's the math for the £1,260 transfer in 2026/27:
Savings by Tax Band
- Basic rate (20%): £1,260 × 20% = £252 saved per year
- Higher rate (40%): Not eligible — the recipient must be a basic-rate taxpayer
- Additional rate (45%): Not eligible
If the higher earner's taxable income is already above the basic-rate threshold, they cannot claim — even if they receive the transfer.
How to Apply
Applying takes a few minutes online. The lower-earning partner, the one transferring the allowance, makes the claim, and HMRC confirms both partners' eligibility. If either of you has income other than wages, such as savings or dividends, call the Income Tax helpline first to check who should claim.
- Go to gov.uk/marriage-allowance
- Sign in to your HMRC online account (or create one)
- Enter your partner's National Insurance number and date of birth
- Confirm you meet the income conditions
- Submit — HMRC updates your tax code automatically
💡 You can backdate a claim to 6 April 2022. If you've been eligible for a while, you might get a lump-sum refund rather than just a future tax-code change.
Backdating Your Claim
You can claim for the current tax year and backdate to 6 April 2022 for any year you were eligible. In 2026/27 that means you could also claim for 2022/23, 2023/24, 2024/25 and 2025/26.
Each of those years is worth up to £252, so the four backdated years could return as much as £1,008 as a lump sum, on top of this year's saving through your tax code.
🔴 Backdating is limited to four years from the end of the relevant tax year. If you don't claim by 5 April 2027, you'll permanently lose the chance to claim for 2022/23 — so act early.
How It Affects Your Tax Code
When your claim is approved, the receiving partner's tax code changes to reflect the extra allowance. Their code ends in M, for example 1383M, which shows they are receiving the transferred allowance.
The transferring partner's code ends in N, for example 1131N, because their own allowance is £1,260 lower (£11,310). HMRC updates both codes once the claim is accepted.
What If Your Circumstances Change?
You must inform HMRC if your situation changes. Common triggers:
- Divorce or dissolution — your claim ends
- A partner's income rises — above the Personal Allowance or into a higher tax band
- One partner dies — you may still be able to claim, including for past years, by phoning the Income Tax helpline
- You change jobs — but remain employed, no action needed
⚠️ If either partner's income changes so that you no longer qualify, tell HMRC or cancel the Marriage Allowance, otherwise you may owe tax later.
Common Mistakes to Avoid
- The wrong partner claims — the lower earner, who gives up the allowance, makes the application
- Forgetting pensions — pension income counts toward the £12,570 limit
- Assuming it's automatic — it isn't, and many couples miss out