Marriage Allowance explained: who qualifies and what it is worth in 2026/27

How it works

GOV.UK: "Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner." This "reduces their tax by up to £252 in the tax year" (6 April to 5 April). The standard Personal Allowance for 2026 to 2027 is £12,570, and £252 is £1,260 at the 20% basic rate.

After a claim, the person transferring has a Personal Allowance of £11,310 and the person receiving gets £13,830 — the figures GOV.UK uses in its own examples. You both get new tax codes: one ending in N if you are transferring, and one ending in M if you are receiving.

Who can claim

You can benefit if all of these apply:

• you are married or in a civil partnership
• you do not pay Income Tax, or your income is below your Personal Allowance (usually £12,570)
• your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance

In Scotland, the partner receiving the allowance must pay the starter, basic or intermediate rate, which GOV.UK says usually means income between £12,571 and £43,662.

Couples who live together but are not married or in a civil partnership cannot claim. Receiving a pension, or living abroad, does not affect a claim as long as you get a Personal Allowance. If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more, and you cannot have both.

What it is worth: the receiving partner

For a partner taxed at the basic rate in England, Wales or Northern Ireland, the saving is the full £252 across the eligible range:

What it is worth: the couple

The catch is on the other side. Transferring £1,260 lowers the lower earner's allowance to £11,310, and GOV.UK warns "you might have to pay more tax yourself, but you could still pay less as a couple". Its example: you earn £11,500 and your partner earns £20,000. After the transfer you pay tax on £190 (£38) and your partner pays tax on £1,260 less, so as a couple you save £214.

Here is the couple's net saving at different incomes for the lower earner, assuming all of it is earnings and the partner is a basic rate taxpayer:

The full £252 reaches the couple when the lower earner's income is £11,310 or less. Between £11,310 and £12,570 the benefit shrinks pound for pound at 20%, reaching nothing at £12,570. GOV.UK suggests calling the Income Tax helpline rather than relying on its calculator if you have other income such as dividends, savings or benefits from your job, or if you do not know what your taxable income is.

How to apply

You can apply online. If both of you have no income other than wages, GOV.UK says the person who earns the least should make the claim. If either of you has other income, you may need to work out who should claim. There are different routes if you are registered for Self Assessment or want to backdate.

• Through Self Assessment: the person transferring fills in the Marriage Allowance section of their return; the person receiving leaves it blank. If you both file, the transferring partner should file at least 3 days before the receiving partner.
• Timing: a successful claim is backdated to the start of the tax year (6 April). HMRC gives your partner the allowance by changing their tax code, which can take up to 2 months, or through their Self Assessment return.

Backdating to 2022

You can backdate a claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. Your partner's tax bill for those years is reduced by the amount that applied in each year. If your partner has died since 5 April 2022 you can still claim, by phoning the Income Tax helpline.

When it stops

Once claimed, the allowance transfers automatically every year until you cancel. You must cancel if your relationship ends (divorce, dissolution or legal separation), if your income changes so you are no longer eligible, or if you no longer want to claim. Cancelling because of an income change means the allowance runs to the end of that tax year; if the relationship has ended, the change may be backdated to 6 April, which could mean one of you underpays tax for the year.

If a partner dies: when the partner who received the allowance dies, GOV.UK says their estate is treated as having the higher allowance (£13,830 in its example) and yours goes back to £12,570. When the partner who transferred it dies, you keep the higher allowance until 5 April and their estate is treated as having the smaller one (£11,310).

Frequently asked questions