Answers · UK 2025/26
What is the Marriage Allowance for 2026/27?
The Marriage Allowance allows a non-taxpayer (or basic-rate taxpayer on earnings under £12,570) to transfer £1,260 of their personal allowance to their spouse or civil partner who pays basic-rate tax. This saves the higher-earning partner up to £252 in income tax for 2026/27. You can backdate claims 4 years.
Full answer
The Marriage Allowance for 2026/27 allows one partner to transfer £1,260 of their Personal Allowance to their spouse or civil partner. To qualify: the transferring partner must have income below the Personal Allowance (£12,570) or pay basic-rate tax; the receiving partner must pay basic-rate Income Tax (income between £12,570 and £50,270 for England/Wales/NI). The transfer saves the receiving partner up to £252 per year (£1,260 × 20%). You apply online via HMRC, and once approved, the benefit continues automatically each year unless you cancel it. You can backdate claims to the previous 4 tax years if you were eligible and did not claim. Claims can be backdated to 2022/23. The Marriage Allowance is not available to civil partners only; married couples and civil partnerships both qualify. Scottish taxpayers' savings are calculated using the Scottish starter rate (19%).
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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.