Answers · UK 2025/26

What is the Marriage Allowance and who can claim it?

The Marriage Allowance lets a spouse or civil partner who earns below the £12,570 Personal Allowance transfer £1,260 of their unused allowance to a higher-earning partner, worth up to £252 a year in 2026/27. It only applies where the receiving partner is a basic-rate taxpayer -- if either partner pays higher or additional rate tax, you cannot claim.

Last updated: 2 July 2026Last reviewed: 2 July 2026How we verify

Full answer

The Marriage Allowance is one of the most under-claimed tax reliefs in the UK, worth up to £252 in 2026/27 for eligible couples, yet HMRC estimates hundreds of thousands of eligible couples still are not claiming it. **Who qualifies** To claim, you must be married or in a civil partnership (living together as an unmarried couple does not qualify), one partner must earn less than the £12,570 Personal Allowance, and the other partner must be a basic-rate taxpayer, meaning their income falls between £12,571 and £50,270 in England, Wales and Northern Ireland (or the equivalent Scottish basic/intermediate band). If the receiving partner is a higher or additional rate taxpayer, the claim is blocked entirely. **How much it's worth** The lower earner transfers £1,260 of their Personal Allowance (10% of the standard £12,570 allowance) to their partner, who then pays 20% less tax on that £1,260 -- a saving of £252 for the 2026/27 tax year. The transferring partner's own allowance drops to £11,310, but since they were not using the full £12,570 anyway, they lose nothing. **Backdating** You can backdate a claim by up to four tax years if you were eligible in those years but did not claim, potentially adding several hundred pounds in one lump sum alongside the current year's saving. **How to claim** The lower earner applies via gov.uk (not the higher earner), and once accepted, the transfer continues automatically each year until either partner cancels it or a change in circumstances (such as divorce or a change in income that breaks eligibility) ends it. **Worked example** One partner earns £9,000 a year part-time (well under the £12,570 allowance) and the other earns £35,000. The lower earner transfers £1,260 of unused allowance, saving the higher earner £252 in tax for 2026/27 -- a straightforward claim with no downside for either partner. **Practical tip** If your income situation has changed in the last four years (for example, you took maternity leave, reduced your hours, or one partner retired early), check retrospectively whether you were eligible and missed out -- the backdated claim can be a useful one-off boost.