UK Marriage Allowance 2026/27: Who Qualifies and How to Claim
Find out if you qualify for the UK Marriage Allowance in 2026/27. Transfer 1,260 pounds of personal allowance to your spouse and save up to 252 pounds a year.
UK Marriage Allowance 2026/27: A Complete Guide
Marriage Allowance is one of the most straightforward but underused tax reliefs in the UK. Eligible couples can transfer a portion of the personal allowance from the lower earner to the higher earner -- reducing the couple's combined tax bill by up to £252 every year.
An estimated 2 million couples who are entitled to the allowance have never claimed it. If you are married or in a civil partnership and one of you earns less than the personal allowance threshold, this guide is for you.
What Is Marriage Allowance?
Marriage Allowance allows one partner in a married couple or civil partnership to transfer £1,260 of their unused Personal Allowance to their spouse or civil partner.
The recipient's Personal Allowance is increased from £12,570 to £13,830 for the tax year. At the basic rate of 20%, this generates a tax saving of £252 per year.
The saving appears as a reduction in the recipient partner's tax bill -- or as a repayment if they have already overpaid through PAYE.
Who Qualifies for Marriage Allowance?
To qualify, you must meet all of the following conditions:
Condition 1: You Must Be Married or in a Civil Partnership
Cohabiting couples (however long they have lived together) do not qualify. You must be legally married or in a registered civil partnership.
Condition 2: The Transferring Partner Must Earn Below the Personal Allowance
The partner who transfers the allowance must have income low enough that they are not using all of their Personal Allowance. In 2026/27, the Personal Allowance is £12,570.
Typically, the transferring partner:
- Earns less than £12,570 per year, or
- Has no income at all (e.g., a full-time carer or someone between jobs)
If the lower earner has income between £12,570 and £13,830, they can still transfer the allowance but will lose some tax-free income in the process. The maths usually still favours transferring.
Condition 3: The Receiving Partner Must Be a Basic Rate Taxpayer
The recipient partner must pay income tax at the basic rate (20%) -- meaning their income in 2026/27 must be between £12,571 and £50,270.
Marriage Allowance is NOT available if:
- The higher earner pays tax at 40% or 45%
- Either partner was born before 6 April 1935 (they may instead qualify for the Married Couple's Allowance, which is separate and more generous)
How the Tax Saving Works in Practice
Here is a straightforward example:
| Without Marriage Allowance | With Marriage Allowance | |
|---|---|---|
| Lower earner's income | £8,000 | £8,000 |
| Lower earner's Personal Allowance | £12,570 | £11,310 (reduced by £1,260) |
| Lower earner's tax | £0 | £0 (still has more PA than income) |
| Higher earner's income | £35,000 | £35,000 |
| Higher earner's Personal Allowance | £12,570 | £13,830 (increased by £1,260) |
| Higher earner's taxable income | £22,430 | £21,170 |
| Higher earner's tax saving | -- | £252 |
The lower earner in this example has £8,000 of income. Even after giving up £1,260 of their Personal Allowance, they still have £11,310 -- more than their income -- so they still pay no tax. The saving flows entirely to the household.
How to Apply for Marriage Allowance
Applying is straightforward and takes around 10 minutes online.
Online Application (Recommended)
- Go to gov.uk/apply-marriage-allowance
- The lower earner (the one transferring the allowance) makes the application
- You will need both partners' National Insurance numbers
- HMRC will adjust both partners' tax codes
If the recipient pays tax through PAYE, HMRC will update their tax code automatically. Their employer will then deduct less tax in subsequent payslips.
Through Self Assessment
If either partner completes a Self Assessment tax return, the Marriage Allowance can be claimed through the return instead. The lower earner records the election to transfer, and the recipient claims the reduction.
Backdating Your Claim: Up to 4 Years
One of the most valuable aspects of Marriage Allowance is the ability to backdate the claim.
In the 2026/27 tax year, you can claim back to 2022/23 -- that is four complete previous tax years plus the current year. The potential total saving from a backdated claim is:
| Tax Year | Annual Saving |
|---|---|
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| 2026/27 (current) | £252 |
| Total | £1,260 |
HMRC pays backdated amounts as a cheque or bank transfer -- not as an adjustment to future tax codes.
To backdate, you need to confirm that you were both eligible in each year you are claiming for (married/civil partnered, income conditions met).
Marriage Allowance and Self-Employed Partners
If the lower earner is self-employed, eligibility is based on their taxable profits, not their turnover. If their profits are below £12,570 in a given year, they can transfer the allowance for that year.
Self-employed people with fluctuating income should check eligibility year by year. You can claim for some years and not others.
Marriage Allowance vs Married Couple's Allowance
These are two completely different reliefs. Do not confuse them.
Marriage Allowance:
- Available to couples where at least one partner was born on or after 6 April 1935
- Saves up to £252/year
- Works by transferring part of the Personal Allowance
Married Couple's Allowance:
- Available where at least one partner was born before 6 April 1935
- Reduces tax by between £401 and £1,038 per year (2026/27 figures)
- More complex calculation -- contact HMRC for assistance
If one partner was born before 6 April 1935, you should claim Married Couple's Allowance instead, not Marriage Allowance.
What Happens to Marriage Allowance If Circumstances Change?
Partner Dies
If the recipient partner dies, the transferring partner can claim a full year's Marriage Allowance for the year of death. HMRC may adjust the deceased's final tax calculation, and any repayment would go to the estate.
If the transferring partner dies, the surviving recipient partner retains the transferred allowance for the remainder of the tax year.
Separation or Divorce
Marriage Allowance cannot be claimed for any tax year in which you were legally separated or divorced for the whole year. If you separate during the year, the allowance normally continues for that year but ends the following year.
Inform HMRC of a change in your circumstances as soon as possible to avoid incorrect tax code adjustments.
Income Changes
If the lower earner's income increases above £12,570, or the higher earner's income rises above £50,270 (taking them to higher rate), you must inform HMRC. The allowance must be cancelled.
Checking Your Current Tax Code
If you are already receiving Marriage Allowance, you will see an 'M' suffix on your tax code (for the recipient) and an 'N' suffix (for the transferring partner). For example:
- Recipient: 1383M (Personal Allowance of £13,830)
- Transferring partner: 1131N (Personal Allowance of £11,310)
You can check your tax code on your payslip, P60, or through your HMRC Personal Tax Account online.
Summary
Marriage Allowance is a simple and valuable tax relief for couples where one partner earns below the Personal Allowance and the other pays basic rate tax. In 2026/27, it saves up to £252 per year, and you can backdate claims for up to four previous years -- potentially banking over £1,000.
Apply online at gov.uk -- the lower earner makes the application, and HMRC handles the rest. Use our income tax calculator to confirm how much tax you currently pay and whether Marriage Allowance would benefit your household.
Frequently asked questions
How much can Marriage Allowance save per year?
Marriage Allowance saves up to £252 per year in 2026/27 -- that is 20% of the £1,260 allowance transferred. The saving is taken as a reduction in the recipient partner's tax bill.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate your claim for up to four previous tax years. In 2026/27 you can claim back to 2022/23, potentially saving over £1,000 in total backdated tax reductions.
Do civil partners qualify for Marriage Allowance?
Yes. Civil partners have the same rights as married couples for Marriage Allowance purposes. You apply the same way via HMRC's online service.
What happens to Marriage Allowance if we divorce or separate?
Marriage Allowance ends in the tax year in which you legally separate or divorce. If you were claiming it, you or your partner should inform HMRC to stop the transfer.
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