TL;DR
Marriage Allowance lets a non-taxpayer transfer 1,260 pounds of Personal Allowance to their spouse or civil partner who is a basic-rate taxpayer, saving up to 252 pounds per year in 2026/27. Claims can be backdated four years, potentially worth over 1,000 pounds in total. Apply free through HMRC - never use a paid claims company.
Last reviewed: 23 June 2026
Key Facts: Marriage Allowance 2026/27
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What is Marriage Allowance?
Marriage Allowance is a tax relief available to married couples and civil partners where one partner earns below the Personal Allowance threshold. It allows the lower earner to transfer 10% of their Personal Allowance to the higher earner, reducing the higher earner tax bill by up to 252 pounds in 2026/27.
The allowance was introduced in April 2015 and is set at 10% of the Personal Allowance each year. For 2026/27, the Personal Allowance is 12,570 pounds, making the Marriage Allowance transfer 1,260 pounds. The recipient pays 20% tax on that income band, so the tax saving is 252 pounds.
Marriage Allowance Eligibility (2026/27)
| Condition | Requirement |
|---|---|
| Relationship status | Married or in a civil partnership |
| Lower earner (transferor) | Income below 12,570 pounds (Personal Allowance) |
| Lower earner (ideal) | Income at or below 11,310 pounds for full benefit |
| Higher earner (recipient) | Basic-rate taxpayer - income between 12,571 and 50,270 pounds |
| Scotland: higher earner | Must not be a higher-rate Scottish taxpayer (threshold 43,662 pounds) |
| Who applies | The lower earner applies, not the higher earner |
| Apply via | gov.uk/apply-marriage-allowance (free, takes 10 minutes) |
Source: HMRC Marriage Allowance guidance (GOV.UK).
How Marriage Allowance works
The non-taxpayer transfers 1,260 pounds of their Personal Allowance to their spouse or civil partner. HMRC then adjusts both partners tax codes. The transferor tax code gains an N suffix (showing they have transferred allowance) and the recipient code gains an M suffix (showing they have received it). The recipient pays tax on a slightly smaller portion of their income each month, reducing their annual bill by up to 252 pounds.
The allowance renews automatically each year once claimed. There is no need to reapply unless circumstances change - for example if the non-taxpayer starts earning above the Personal Allowance, or if the recipient becomes a higher-rate taxpayer.
How to backdate a Marriage Allowance claim
Claims can be backdated for up to four previous tax years, provided both partners met the eligibility criteria in each year claimed. From 6 April 2026, the earliest year that can be claimed is 2022/23. Each backdated year is worth up to 252 pounds and is paid as a lump sum by HMRC - typically by cheque or bank transfer.
To backdate, applicants must apply by post using HMRC form MATCF (Marriage Allowance Transfer Claim Form). This allows backdating alongside the current year claim in a single application. Applying online only covers the current tax year.
Marriage Allowance: Backdating Guide (from 2026/27)
| Tax Year | Claim Deadline | Max Saving |
|---|---|---|
| 2022/23 | 5 April 2027 | Up to 240 pounds |
| 2023/24 | 5 April 2028 | Up to 252 pounds |
| 2024/25 | 5 April 2029 | Up to 252 pounds |
| 2025/26 | 5 April 2030 | Up to 252 pounds |
| 2026/27 (current) | 5 April 2031 | Up to 252 pounds |
Backdating requires postal application using HMRC form MATCF. Source: HMRC.
Claims companies: do not use them
Several companies advertise services to claim Marriage Allowance on behalf of couples and charge 30% to 50% of the refund as a fee. Marriage Allowance can be claimed directly through HMRC for free at gov.uk/apply-marriage-allowance in around 10 minutes. There is no benefit to using a claims company and the fee reduces the refund significantly.
Who is eligible for Marriage Allowance?
Married couples and civil partners where one partner earns less than the Personal Allowance of 12,570 pounds per year and the other is a basic-rate taxpayer earning between 12,571 and 50,270 pounds. Higher-rate and additional-rate taxpayers are not eligible as the recipient.
How much is Marriage Allowance worth in 2026/27?
Up to 252 pounds per year. If backdating is also claimed for up to four previous tax years, the total refund can be over 1,000 pounds paid as a lump sum by HMRC.
Who applies for Marriage Allowance?
The lower earner (the non-taxpayer) must apply, not the higher earner. Applying the wrong way round means the claim will not work. The non-taxpayer applies at gov.uk/apply-marriage-allowance using their Government Gateway account.
Does Marriage Allowance renew automatically?
Yes. Once approved, Marriage Allowance continues automatically each tax year until either partner cancels it or circumstances change. There is no need to reapply annually.
What if my partner has died - can I still claim?
Yes. HMRC allows Marriage Allowance claims where one partner has died, backdated to any eligible years up to four years before. Applications must be made by phone on 0300 200 3300.
What is the difference between Marriage Allowance and Married Couple Allowance?
Married Couple Allowance (MCA) is an older relief available only to couples where at least one partner was born before 6 April 1935. As of 2026/27, both partners would need to be 91 or over to qualify. Marriage Allowance is the modern replacement available to all eligible married couples and civil partners.
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