Answers · UK 2025/26
Can I transfer my Personal Allowance to my partner?
Partially. The Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner, saving up to £252 in tax per year.
Full answer
The Marriage Allowance allows one partner to transfer £1,260 of their Personal Allowance (10% of the standard £12,570) to the other, provided the transferring partner earns below the Personal Allowance (i.e. has income under £12,570) and the receiving partner is a basic-rate taxpayer (income between £12,571 and £50,270 in 2026/27). The benefit is worth up to £252 per year (20% of £1,260). You cannot transfer the full Personal Allowance; only the Marriage Allowance element is transferable. Claims can be backdated up to four tax years. Higher-rate or additional-rate taxpayers cannot receive the Marriage Allowance. The Married Couple's Allowance is a separate, more generous relief for couples where at least one partner was born before 6 April 1935.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.