Marriage Allowance UK 2026/27: £252 Tax Saving Explained
Marriage Allowance is one of the easiest tax savings most couples never claim. If one partner earns below the £12,570 Personal Allowance and the other is a basic-rate taxpayer, the lower earner can transfer £1,260 of their allowance to their partner — cutting the couple's tax bill by up to £252 a year in 2026/27. Better still, you can backdate a claim by up to four years, turning a first claim into a refund of well over £1,000. This guide explains exactly who qualifies, the income limits, how to claim through HMRC for free, backdating, and what happens on divorce or death.
Marriage Allowance lets a non-taxpaying spouse or civil partner transfer £1,260 of their unused £12,570 Personal Allowance to a basic-rate partner. The receiving partner gets a tax reduction of 20% of £1,260 — £252 a year in 2026/27.
The £1,260 is fixed at 10% of the Personal Allowance. It is not a cash payment but a reduction in the higher earner's income tax, applied through their tax code once the claim is made. The transferring partner's own allowance falls to £11,310 in exchange.
Who Is Eligible
Three conditions must all be met in 2026/27:
Married or in a civil partnership — living together is not enough.
One partner a non-taxpayer — income below the £12,570 Personal Allowance, so there is allowance to spare.
The other a basic-rate taxpayer — income between £12,570 and £50,270. Higher- and additional-rate taxpayers are not eligible.
Both partners must have been born on or after 6 April 1935. Couples where one was born before that date should look at the separate Married Couple's Allowance instead.
How to Claim
The non-taxpaying partnermakes the claim, usually online through the gov.uk Marriage Allowance service using a Government Gateway account, or by phone or post. You will need both partners' National Insurance numbers and ID for the person claiming.
Once accepted, HMRC adjusts both tax codes automatically, so the £252 saving flows through without further action. The claim then renews each year until you cancel it. It is free — ignore third-party companies that charge a fee for doing what HMRC does at no cost.
Backdating up to 4 Years
You can backdate a claim by up to four tax years, provided you were eligible in each one. A first-time claimant who qualified throughout can therefore receive a refund for each backdated year on top of the current year's saving — often well over £1,000 in total.
Claim promptly: each April the oldest backdated year drops out of the four-year window, so delay can cost you a year's relief permanently.
Marriage Allowance vs Married Couple's Allowance
These are two different reliefs and you cannot claim both. Marriage Allowance — the £1,260 transfer worth £252 — is the one most couples use.
The Married Couple's Allowanceis an older, more generous relief available only where at least one partner was born before 6 April 1935. If that applies to you, the Married Couple's Allowance is almost always worth more, so check which relief fits before claiming.
Divorce, Death and Changes
Tell HMRC if you divorce, separate or no longer qualify — for instance if the lower earner starts paying tax or the higher earner moves into the higher-rate band. Either partner can cancel; the change usually takes effect from the next tax year, or the date of change if the transferring partner cancels.
If a partner dies, the allowance can still apply for that year and a claim can be backdated to cover earlier eligible years, sometimes producing a refund for the estate or surviving partner. The bereavement rules differ slightly, so contact HMRC for the detail.
Worked Example
Priya earns £9,000 a year (below the Personal Allowance) and her husband Tom earns £32,000 (a basic-rate taxpayer). Priya transfers £1,260 of her allowance to Tom:
Item
Effect
Priya's allowance after transfer
£11,310 (still above her £9,000 income — no tax)
Tom's allowance after transfer
£13,830
Tom's tax saving (20% × £1,260)
£252 this year
With 4 years backdated
~£1,000+ one-off refund
Because Priya's £11,310 reduced allowance still exceeds her £9,000 income, she pays no tax, and the couple is £252 a year better off. Check your own Personal Allowance position with the take-home pay calculator.
What is Marriage Allowance and how much is it worth?
Marriage Allowance lets a non-taxpaying spouse or civil partner transfer £1,260 of their unused £12,570 Personal Allowance to a basic-rate partner. The receiving partner gets a tax reduction of 20% of £1,260 — that is £252 a year in 2026/27. The £1,260 is fixed at 10% of the Personal Allowance, rounded. It is not a payment but a reduction in the higher-earning partner's income tax bill, applied automatically through their tax code once the claim is made. Over four backdated years plus the current year, a successful claim can be worth well over £1,000.
Who is eligible for Marriage Allowance?
You must be married or in a civil partnership — simply living together does not count. One partner must be a non-taxpayer, meaning their income is below the £12,570 Personal Allowance (so they have allowance to spare). The other partner must be a basic-rate taxpayer, with income between £12,570 and £50,270 in 2026/27. If the higher earner pays tax at the higher (40%) or additional rate, the couple is not eligible. Both partners must have been born on or after 6 April 1935; couples where one was born before that date use the separate Married Couple's Allowance instead.
How do I claim Marriage Allowance?
The non-taxpaying partner makes the claim — usually online through the gov.uk Marriage Allowance service, signing in with a Government Gateway account, or by phone or post if preferred. You will need both partners' National Insurance numbers and a form of ID for the person claiming. Once accepted, HMRC adjusts both tax codes: the transferring partner's allowance falls by £1,260 and the receiving partner's rises, so the £252 saving comes through automatically. The claim then renews each year until you cancel it or your circumstances change.
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Can I backdate a Marriage Allowance claim?
Yes. You can backdate a claim by up to four tax years, provided you were eligible in each of those years. Because the allowance has applied for several years, a first-time claimant who qualified throughout can receive the £252 (or the lower amount for earlier years) for each backdated year as a lump sum or tax refund, on top of the current year's saving. This makes backdating one of the simplest ways to recover several hundred pounds of overpaid tax. Claim promptly, as the oldest backdated year drops off the four-year window each April.
What is the difference between Marriage Allowance and Married Couple's Allowance?
They are two separate reliefs. Marriage Allowance is the one most couples use: it transfers £1,260 of Personal Allowance from a non-taxpayer to a basic-rate partner, worth £252. The Married Couple's Allowance is a different, older and more generous relief, but it is only available to couples where at least one partner was born before 6 April 1935. You cannot claim both. If you were born before that date, the Married Couple's Allowance is almost always worth more, so check which one applies to you before claiming.
Does claiming Marriage Allowance ever leave a couple worse off?
Usually not, but it can in narrow cases. The transferring partner gives up £1,260 of their Personal Allowance, so if their income later rises above £11,310 (£12,570 minus the £1,260 transferred), they could start paying a little tax themselves. As long as the couple's combined tax bill is lower, they are still better off overall, but it pays to check — particularly if the lower earner's income is close to the Personal Allowance, or if savings or dividend income is involved, since the savings starting rate and dividend allowance interact with the transfer.
What happens to Marriage Allowance if we divorce or one partner dies?
If you divorce, separate or dissolve a civil partnership, you should tell HMRC so the allowance can be stopped; it can be cancelled by either partner, and the change usually takes effect from the start of the next tax year (or the date of the change if the transferring partner cancels). If a partner dies, the allowance can still apply for that tax year and a claim can even be backdated to cover earlier years of eligibility, which can produce a refund for the estate or surviving partner. The rules around bereavement are slightly different, so contact HMRC for the specifics.
Do I have to reapply for Marriage Allowance every year?
No. Once your claim is accepted it renews automatically each tax year, with HMRC adjusting both tax codes, until you cancel it or your circumstances change so that you no longer qualify — for example if the lower earner starts paying tax, the higher earner moves into the higher-rate band, or you separate. It is your responsibility to tell HMRC if you stop being eligible, because continuing to receive the allowance when you should not can lead to an underpayment that has to be repaid later.
Can I claim Marriage Allowance if I am self-employed?
Yes. Marriage Allowance is available regardless of whether your income comes from employment, self-employment, pensions or a mix. If you are self-employed and complete a Self Assessment tax return, the transfer is reflected in your return rather than only through a tax code: the receiving partner enters the Marriage Allowance on their return and the £252 reduction is applied to their Self Assessment bill. The same eligibility rules apply — one partner a non-taxpayer, the other a basic-rate taxpayer.
Is Marriage Allowance worth claiming for just £252?
For an eligible couple it almost always is — it is free money for a few minutes of administration, and it renews automatically. With backdating of up to four years, a first claim can be worth over £1,000 as a one-off, and the £252 then recurs every year you remain eligible. The only reasons not to claim are if you are not eligible, if the transfer would push the lower earner into paying tax without a net benefit, or if you qualify for the more generous Married Couple's Allowance instead. Beware of third-party "claims" companies that charge a fee for what HMRC does for free.
Disclaimer:This guide reflects 2026/27 UK Marriage Allowance rules, with a £12,570 Personal Allowance, a £1,260 transfer and a £252 saving. Allowances and thresholds change at fiscal events, and eligibility depends on both partners' incomes and circumstances. Marriage Allowance is free to claim directly from HMRC. Refer to gov.uk for current rates and to claim.