Answers · UK 2025/26
What is the Marriage Allowance in the UK?
Marriage Allowance lets one partner transfer £1,260 of their unused Personal Allowance to the other, saving up to £252 in Income Tax per year. It's backdatable for 4 years — potentially worth £1,008 in total. Both partners must be basic-rate taxpayers.
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Marriage Allowance is available to married couples and civil partners where one partner's income is below the Personal Allowance (£12,570) or at least low enough that they don't fully use it, and the other is a basic-rate taxpayer (income between £12,571 and £50,270). The lower-earning partner transfers £1,260 of their Personal Allowance to the higher earner. The higher earner's tax bill is reduced by £252 (20% × £1,260). The lower earner's effective tax-free threshold drops to £11,310, meaning they would pay 20% on any income between £11,311 and £12,570 — so both partners should earn enough (combined) that the saving on the higher earner's side outweighs any loss on the lower earner's side. The claim is made by the lower earner via the HMRC Marriage Allowance claim service or their Self Assessment return. PAYE codes are adjusted automatically once the claim is active. Crucially, you can backdate Marriage Allowance claims for up to 4 tax years. In 2026/27, that means you can claim for 2026/27, 2025/26, 2024/25, 2023/24 and 2022/23 — worth up to £252 × 4 years = £1,008 in refunds paid as a cheque or credit to your tax account. The allowance stops if either partner becomes a higher-rate taxpayer or the marriage ends.
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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.