TL;DR
Marriage allowance allows one spouse or civil partner to transfer 1,260 pounds of their unused personal allowance to the other, reducing the higher earner's tax bill by up to 252 pounds per year. To qualify, the transferring partner must earn below the personal allowance of 12,570 pounds and the receiving partner must be a basic-rate taxpayer. Claims can be backdated up to four tax years, potentially saving over 1,000 pounds.
Last reviewed: June 2026
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 1,260 pounds (10 percent of the personal allowance) of their unused personal allowance to the higher earner, reducing the higher earner's income tax bill by up to 252 pounds per year (20 percent of 1,260 pounds).
It is estimated that around two million eligible couples do not claim the allowance, meaning a significant amount of tax relief goes unclaimed each year. The allowance can also be backdated, making the retrospective claim potentially worth over 1,000 pounds.
KEY FACTS
- Annual tax saving: up to 252 pounds (2026/27).
- Amount transferred: 1,260 pounds of personal allowance.
- Transferring partner must earn below 12,570 pounds (the personal allowance).
- Receiving partner must pay income tax at the basic rate (earn between 12,571 and 50,270 pounds).
- Available to married couples and civil partners only (not unmarried cohabiting couples).
- Can be backdated up to four tax years: 2022/23, 2023/24, 2024/25, 2025/26 (if not previously claimed).
Who qualifies for marriage allowance
Marriage allowance is available to couples who are legally married or in a registered civil partnership. Unmarried partners who live together but are not married or in a civil partnership cannot claim the allowance, regardless of how long they have been together.
The transferring partner (the one giving up part of their personal allowance) must have income below the personal allowance of 12,570 pounds. This can include earnings from employment, self-employment income, rental income, pension income or any other taxable income. If the transferring partner earns nothing at all, they still qualify, as long as their total income is below 12,570 pounds.
The receiving partner (the one whose tax bill is reduced) must be a basic-rate taxpayer, meaning their total income falls between the personal allowance and the higher-rate threshold. For 2026/27, this means income between 12,571 and 50,270 pounds. If the receiving partner pays higher-rate tax (income above 50,270 pounds), the couple does not qualify for marriage allowance. The higher earner's tax code is adjusted to reflect the transferred allowance.
How much can be saved
The transferring partner gives up 1,260 pounds of their personal allowance, reducing their allowance from 12,570 pounds to 11,310 pounds. The receiving partner's personal allowance increases from 12,570 pounds to 13,830 pounds. The receiving partner pays 20 percent less tax on the additional 1,260 pounds of income now covered by the enlarged allowance: 20 percent x 1,260 = 252 pounds saved per year.
For the transferring partner, giving up 1,260 pounds of personal allowance only matters if their income is high enough to use all of their original 12,570 pound allowance. If their income is below 11,310 pounds, the transfer makes no difference to their own tax bill (they were not using that portion of their allowance anyway). If their income is between 11,310 and 12,570 pounds, they may pay a small amount of additional tax on the transferred portion.
How to claim marriage allowance
The lower-earning partner makes the claim, not the higher earner. Claims are made online at gov.uk/marriage-allowance. The claiming partner will need their National Insurance number, their partner's National Insurance number, and details of their income. HMRC will then adjust both partners' tax codes: the transferring partner receives a new code showing the reduced allowance, and the receiving partner gets a new code showing the enhanced allowance.
If the receiving partner is employed, the adjusted tax code is applied via PAYE and the saving is reflected in monthly pay automatically. If the receiving partner is self-employed or submits a self-assessment return, the credit appears in their tax calculation. The transfer applies for the whole tax year in which it is claimed, not just from the date of claim.
The claim continues automatically in subsequent tax years unless it is cancelled. Either partner can cancel by informing HMRC, for example if circumstances change (income rises above the threshold, separation, or death of either partner).
Backdating the claim: how much can be reclaimed
Marriage allowance can be backdated to the beginning of the tax year in which the couple first became eligible, up to a maximum of four tax years. For claims made in 2026/27, the backdating window covers 2022/23, 2023/24, 2024/25 and 2025/26 in addition to the current year.
The saving for each past year is calculated at the tax rates that applied in that year. For most years, the annual saving was around 252 pounds per year (the amount transferred was 1,260 pounds in each recent year at the 20 percent basic rate). Claiming four backdated years plus the current year could therefore yield approximately 1,260 pounds in total tax relief.
Backdated amounts are paid as a lump sum adjustment, typically either applied to a future tax bill (reducing it) or paid directly by cheque from HMRC. The process is handled automatically once the backdated claim is submitted online.
Marriage allowance vs married couple's allowance
Marriage allowance should not be confused with married couple's allowance, which is a separate and older relief. Married couple's allowance is available to couples where at least one partner was born before 6 April 1935. It is calculated differently and provides a tax reduction (not a credit) of 10 percent of a specified amount. For 2026/27, the married couple's allowance ranges between 4,280 and 11,080 pounds, producing a tax reduction of 428 to 1,108 pounds per year.
Couples eligible for married couple's allowance can claim that instead of or in addition to marriage allowance, depending on their circumstances. HMRC guidance at gov.uk/married-couples-allowance covers the eligibility criteria in detail.
What happens on separation or death
If a couple separates permanently (but does not yet divorce or dissolve the civil partnership), the marriage allowance continues for the remainder of the tax year in which the separation occurs, then stops. Either partner can ask HMRC to cancel it from the point of separation.
On the death of either partner, the marriage allowance ends from the date of death. The surviving partner may be entitled to bereavement benefits through GOV.UK, including Bereavement Support Payment if they are below state pension age.
Frequently asked questions
Can cohabiting couples claim marriage allowance?
No. Marriage allowance is only available to couples who are legally married or in a registered civil partnership. Unmarried couples who live together cannot claim it, regardless of the length of their relationship.
What if my partner earns just above the personal allowance?
If the lower-earning partner earns slightly above 12,570 pounds, they do not qualify to transfer the allowance, as the transferring partner must earn below the personal allowance. Even earning 1 pound above 12,570 pounds disqualifies the lower earner from being the transferring partner.
How long does a marriage allowance claim take?
HMRC typically processes online claims within a few weeks. The adjusted tax code is applied to PAYE payslips in the following month after processing. Backdated payments are usually made within a similar timeframe, either as a tax bill reduction or a repayment.
Do I need to claim every year?
No. Once claimed, marriage allowance renews automatically each tax year unless cancelled. HMRC will continue to apply the adjusted tax codes until circumstances change or either partner asks to cancel the transfer.
