Marriage Allowance 2026/27: How to Claim and Backdate Up to £1,260

What is the Marriage Allowance?

The Marriage Allowance (introduced in April 2015) allows one spouse or civil partner to transfer a fixed portion of their Personal Allowance to their partner. For 2026/27, the transferable amount is £1,260 — which is 10% of the standard Personal Allowance of £12,570.

The receiving partner's Personal Allowance effectively increases from £12,570 to £13,830, reducing their income tax bill by £252 (20% of £1,260).

It sounds modest — but with backdating, a couple who has never claimed can receive a one-off lump sum of up to £1,260 while also saving £252 every future year.

Who qualifies?

There are three conditions — all must be met:

Condition 1: You must be married or in a civil partnership. Cohabiting couples do not qualify. The legal relationship must exist.

Condition 2: The transferring partner's income must be £12,570 or below. The lower earner does not need zero income. Any income up to £12,570 qualifies (since up to that level there is unused Personal Allowance to transfer). This covers:

• Non-working spouses.
• Part-time workers earning below the Personal Allowance.
• People with only savings interest below £12,570.
• Retired partners whose pension income is below £12,570.

Condition 3: The receiving partner must be a basic-rate taxpayer. Their income must be between £12,571 and £50,270. This condition catches many couples out: if the receiving partner earns above £50,270 (higher-rate threshold), they pay 40% tax and the Marriage Allowance does not apply in the usual way. Their tax code would need to be adjusted differently.

How the saving works

When the lower earner transfers £1,260 of their Personal Allowance:

• Their own tax position: They were already not paying tax (below £12,570), so the transfer costs them nothing in additional tax.
• Receiving partner's tax: Their Personal Allowance increases from £12,570 to £13,830. At 20% basic rate, that is £252 less tax per year.

For a PAYE employee, HMRC changes the tax code. The receiving partner's code changes from 1257L to 1383M (the M suffix denotes Marriage Allowance received). The transferring partner's code changes to 1131N (N suffix denotes transfer made).

How to apply — step by step

The application process takes approximately 5 minutes online:

1. Go to gov.uk/marriage-allowance.
2. The lower earner (the one transferring the allowance) must apply — you cannot apply on your spouse's behalf.
3. You will need:
   • Your National Insurance number.
   • Your spouse's National Insurance number.
   • Both partners' date of birth.
4. HMRC will update the receiving partner's tax code within a few weeks.

There is no paper form required and no documentation to send — HMRC verifies the details against its own records.

Backdating — how to claim up to £1,260 in one go

A Marriage Allowance claim can be backdated up to four complete prior tax years. As at 2026/27, those years are:

The backdated years are included automatically in your online claim — you do not need to file separate amended returns.

HMRC pays the backdated amount as a cheque (or bank transfer if you have Self Assessment online set up) rather than adjusting the tax code for historical years. The current year and future years are handled via tax code.

Worked example — couple who have never claimed

James earns £9,500 from part-time work. His wife Claire earns £42,000 as a marketing manager. They married in 2021 but never claimed the Marriage Allowance.

Backdated claim:

• 2022/23: £252
• 2023/24: £252
• 2024/25: £252
• 2025/26: £252
• 2026/27 ongoing: £252/year

One-off backdated receipt: £1,008 (four prior years). Annual saving from 2026/27 onward: £252/year.

Over a 10-year period at current rates: total benefit = £1,008 + (10 × £252) = £3,528.

Common pitfalls and how to avoid them

1. Forgetting to cancel when circumstances change

The Marriage Allowance continues automatically until cancelled. If the lower earner's income rises above £12,570 — from a new job, pension income, or investment income — they will no longer have unused Personal Allowance to transfer and the claim should be cancelled via gov.uk.

2. Higher earner gets a pay rise above £50,270

If the receiving partner gets promoted or takes on additional income that pushes them above the £50,270 higher-rate threshold, the Marriage Allowance becomes less straightforward. Contact HMRC or your tax adviser to review.

3. Applying the wrong way around

Only the lower earner can apply to make the transfer. HMRC will reject an application from the higher earner trying to "receive" an allowance directly. If in doubt, remember: the partner with unused allowance is the one who initiates the claim.

4. Both partners are taxpayers

If both earn above £12,570, neither has unused Personal Allowance to transfer, and neither qualifies. This is common when both partners work full-time.

What about higher-rate taxpayers and the allowance?

There is a separate provision — the Married Couple's Allowance (MCA) — for couples where at least one partner was born before 6 April 1935. The MCA provides tax relief at 10% on a fixed amount (£11,080 for 2026/27). This is different from the Marriage Allowance and applies only to older couples. If this applies to you, check gov.uk/married-couples-allowance for details.

Civil partnerships

Civil partnerships have been treated identically to marriages for tax purposes since 2005. Everything in this guide applies equally to civil partners. The online claim process is the same.

Sources

• HMRC: Marriage Allowance
• HMRC: Transfer Married Couple's Allowance
• gov.uk: Income Tax rates and Personal Allowances
• HMRC: Tax codes — what they mean