UK Marriage Allowance 2026/27: Transfer £1,260 and Save Up to £252
The marriage allowance lets one partner in a married couple or civil partnership transfer £1,260 of their unused personal allowance to their spouse, reducing the recipient's income tax bill by up to £252 per year. It is free to claim, can be backdated up to four years, and yet an estimated 2.4 million eligible couples have still not claimed it. This guide tells you exactly who qualifies, how to apply, and when it is not worth doing.
The personal allowance is the amount of income each person can earn before paying income tax. In 2026/27 it is £12,570. If one partner in a marriage or civil partnership earns less than £12,570 -- perhaps because they are not working, work part-time, or have recently retired -- they are not using their full personal allowance. The marriage allowance allows them to transfer up to 10% of the standard personal allowance (£1,260 in 2026/27) to the higher-earning partner.
The effect: the recipient's personal allowance increases from £12,570 to £13,830. This shields an extra £1,260 of their income from income tax. At the basic rate of 20%, this saves £252 per year. The transferor's personal allowance drops to £11,310, but since they have little or no taxable income, this reduction costs them nothing.
The saving is modest -- £252 per year -- but it accumulates. Over a typical retirement scenario where one partner is the primary earner and the other receives only the State Pension (currently just under £12,570 per year for the full new State Pension), the marriage allowance can save £252 every year for many years.
Who Can Claim -- Eligibility in Full
The eligibility rules are straightforward. You can claim marriage allowance if all of the following apply:
You are legally married or in a civil partnership (cohabitees do not qualify)
One partner (the transferor) has income below the personal allowance (£12,570) or at most pays basic-rate tax
The other partner (the recipient) is a basic-rate taxpayer (income between £12,570 and £50,270)
Both partners were born on or after 6 April 1935
Neither partner is claiming the married couple's allowance (a separate, older relief)
The most common eligible scenario is a couple where one partner works full-time and the other is not working, works very part-time, or has retired and receives pension income below £12,570. The full-time worker is the recipient; the lower-income partner is the transferor.
A less obvious scenario: both partners pay basic-rate tax but one earns substantially less than the other and has income comfortably within the personal allowance. Even if the transferor pays a small amount of tax at basic rate, the transfer reduces their allowance by £1,260 and increases the recipient's -- the net household tax saving is still £252 as long as the recipient pays tax and the transferor does not exceed the basic-rate limit after the transfer.
Backdating -- Claiming Up to £1,008 in One Go
One of the most valuable features of the marriage allowance is the ability to backdate claims for up to four prior tax years. In 2026/27 this means you can claim for 2022/23, 2023/24, 2024/25, and 2025/26, as well as the current year.
Tax year
Transfer amount
Annual saving
2022/23
£1,260
£252
2023/24
£1,260
£252
2024/25
£1,260
£252
2025/26
£1,260
£252
Total backdated
4 years
£1,008
The backdated amounts are paid as a cheque or bank transfer, not via a tax code adjustment. You must have been eligible in each year being claimed -- the same conditions (married, correct income positions) must have applied in those prior years.
When Marriage Allowance Is NOT Worth Claiming
Despite the straightforward benefit, there are situations where claiming marriage allowance is either not possible or actively unhelpful.
Both partners are higher-rate taxpayers
The transferor must not be a higher-rate taxpayer. If both earn above £50,270, neither can be the transferor and the allowance is not available.
The recipient is also a non-taxpayer
If neither partner pays income tax, there is no tax to save. The transfer only has value when the recipient actually pays basic-rate income tax.
The transferor expects income to rise
If the transferor's income is about to rise above the personal allowance (for example, a new State Pension starts), the reduced personal allowance of £11,310 will create a small tax liability. Review the transfer if circumstances change.
Receiving Universal Credit
A backdated lump-sum repayment from HMRC counts as income for Universal Credit in the month received and could reduce UC payments. Take advice before backdating.
How to Apply
The simplest route is the HMRC online marriage allowance application at GOV.UK. The lower-income partner (the transferor) makes the application. You will need both partners' National Insurance numbers and dates of birth. The process takes around 10 minutes.
HMRC then updates both partners' tax codes. The transferor's code gains an N suffix (indicating they have transferred allowance); the recipient's code gains an M suffix (indicating they have received transferred allowance). For PAYE employees the saving is reflected in reduced monthly tax deductions. For Self Assessment filers, the transfer appears on the relevant return.
The allowance remains in place until you cancel it or circumstances change. You do not need to reapply each year. HMRC will write to you annually confirming the arrangement is continuing. If you need to cancel (due to divorce, separation, change in income), contact HMRC directly or cancel via your Personal Tax Account online.
Key Facts at a Glance (2026/27)
Transfer amount
£1,260 (10% of personal allowance)
Annual tax saving
£252 per year
Backdating available
Up to 4 prior tax years
Maximum backdated lump sum
Up to £1,008 (4 years x £252)
Transferor personal allowance
Reduces to £11,310
Recipient personal allowance
Increases to £13,830
Who applies
The lower-income partner (the transferor)
Applies to cohabitees
No -- married couples and civil partners only
Frequently Asked Questions
Frequently Asked Questions
What exactly is the marriage allowance?
The marriage allowance allows one spouse or civil partner to transfer £1,260 of their personal allowance to the other. The transferor must have income below the personal allowance (£12,570 in 2026/27) or at least not be a higher-rate taxpayer. The recipient must be a basic-rate taxpayer. The transfer increases the recipient's personal allowance from £12,570 to £13,830 and reduces their income tax bill by £1,260 x 20% = £252 per year. The transferor's allowance drops to £11,310, but since they have little or no tax liability, this makes no difference.
Does marriage allowance apply to civil partners as well as married couples?
Yes. Marriage allowance applies equally to legally married couples and civil partners. It does not apply to couples who are simply living together (cohabitees). If you are in a long-term relationship but are not married or in a civil partnership, you cannot use marriage allowance -- this is one of the tax advantages of formalising a relationship. Common-law marriage has no legal basis in England and Wales, and cohabitees do not have access to this relief.
What are the eligibility conditions for marriage allowance?
The conditions are: (1) you must be married or in a civil partnership; (2) both partners must be born on or after 6 April 1935 (this rule excludes very elderly couples from older tax rules, though this affects very few people); (3) the transferor must have income below their personal allowance (under £12,570) or at least not be a higher or additional rate taxpayer; (4) the recipient must be a basic-rate taxpayer (income between £12,570 and £50,270); (5) neither partner must be claiming the married couple's allowance (a separate, older relief for those born before 6 April 1935).
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Can I backdate a marriage allowance claim?
Yes. You can backdate your marriage allowance claim up to 4 tax years. In 2026/27 this means you can claim for 2022/23, 2023/24, 2024/25, and 2025/26, as well as the current year. Each year has its own transfer amount based on the personal allowance at the time: for 2022/23 the transfer was £1,260, giving a tax saving of £252; similarly for subsequent years. A backdated claim can therefore generate up to around £1,260 in total repayment for all four prior years combined, paid as a lump sum cheque or bank transfer from HMRC, in addition to the ongoing annual saving.
How do I apply for marriage allowance?
The easiest way is online via the HMRC marriage allowance application on GOV.UK. You will need your and your partner's National Insurance numbers and date of birth. The non-taxpayer (or lower earner) makes the application. HMRC then adjusts both partners' tax codes -- the transferor's code will decrease by 1,260 (shown as N suffix) and the recipient's code will increase by 1,260 (shown as M suffix). If you or your partner are on Self Assessment, the transfer is claimed on the tax return instead. The first year's saving is usually applied via a revised PAYE code, which adjusts tax throughout the year.
When is marriage allowance NOT worth claiming?
Marriage allowance is not beneficial in several situations. (1) Both partners are higher-rate taxpayers: neither qualifies as the transferor because both pay higher-rate tax; the allowance cannot be claimed. (2) The transferor has no income at all: the transfer reduces the transferor's allowance to £11,310, but if they have no income this is irrelevant and the recipient still gains. However, if the transferor suddenly gets income (e.g., a pension starts), having a lower personal allowance could create a tax liability -- review when circumstances change. (3) The recipient is also a non-taxpayer: the transfer is worthless if neither partner pays tax, as there is no tax to save.
What happens to the marriage allowance if we separate or divorce?
Marriage allowance automatically stops if you separate, divorce, or one partner dies. If you separate during a tax year, the allowance applies for the whole of that tax year (HMRC does not pro-rate it). You should notify HMRC when your marital status changes to ensure your tax codes are updated for the following year. If the allowance continues to appear on your tax code after separation, you may need to repay the benefit for any period in which you were not eligible. On death of the recipient, the allowance transfers back to the deceased's estate for that year; on death of the transferor, the recipient keeps the benefit for the full year.
Does the marriage allowance affect pension credit or benefits?
Marriage allowance affects your tax code but not your gross income. It therefore should not directly affect means-tested benefits that are assessed on income (such as Universal Credit or Pension Credit), which look at actual income received rather than tax code adjustments. However, if the recipient gets a tax refund as a result of backdating the claim, that lump sum is income for Universal Credit purposes in the month received. If you receive Universal Credit, take advice before making a backdated claim that will deliver a large one-off payment.
What if one partner is on Self Assessment and the other is PAYE?
If the recipient is on Self Assessment, the marriage allowance is claimed through the Self Assessment tax return rather than via the online HMRC application. The transferor still needs to formally apply and consent to the transfer. If both are on PAYE and neither files Self Assessment, the online HMRC application is the route. The HMRC system adjusts both PAYE codes after the application is processed. There is no obligation for the transferor to file Self Assessment purely to facilitate a marriage allowance transfer.
Is the marriage allowance the same as the married couple's allowance?
No. These are two separate reliefs. The married couple's allowance is an older, more generous relief available only if either partner was born before 6 April 1935 (and is currently receiving State Pension age-related additions). The married couple's allowance can save up to £1,037 per year and is given as a 10% tax reduction (not a personal allowance transfer). You cannot claim both the married couple's allowance and the marriage allowance in the same year. Most couples under 90 years of age are not eligible for the married couple's allowance and should look at the marriage allowance instead.