💍 2026/27 · Save up to £252/year · Backdate 4 years

Marriage Allowance Explained

Last updated: January 2026 · 2026/27 UK tax year

Transfer £1,260 of your Personal Allowance to your spouse or civil partner — and save up to £252 per yearon income tax. Check if you're eligible below.

Marriage Allowance is one of the most under-claimed tax reliefs in the UK — HMRC estimates that over 2 million eligible couples have never claimed it, collectively missing out on hundreds of millions of pounds every year. It allows one partner in a marriage or civil partnership to transfer up to £1,260 of their unused personal allowance to the other, reducing the recipient's annual Income Tax bill by up to £252.

To be eligible, one partner must earn less than the Personal Allowance (£12,570 in 2026/27) — or between £12,570 and £17,570 after their allowance is reduced. The other partner must be a Basic Rate taxpayer (earning between £12,571 and £50,270). The relief can be backdated for up to four tax years, meaning a qualifying couple could claim over £1,000 in backdated tax refunds in a single application. The claim takes approximately 10 minutes to complete on GOV.UK.

Check your eligibility

Lower earner's annual income

Must be below £12,570 (the Personal Allowance)

Higher earner's annual income

Must be £12,571–£50,270 (Basic Rate taxpayer)

💍

Enter both incomes to check eligibility.

How Marriage Allowance works

Marriage Allowance (also known as the Transferable Tax Allowance) lets one partner transfer 10% of their Personal Allowance (£1,260 in 2026/27) to the other. The receiving partner gets their tax bill reduced by up to £252 per year.

Eligibility rules

You must be married or in a civil partnership — cohabiting couples cannot claim
The lower earner must have income below £12,570 (e.g., part-time worker, stay-at-home parent, retiree with only State Pension)
The higher earner must be a Basic Rate taxpayer (income £12,571–£50,270 in 2026/27)
Neither partner can be born before 6 April 1935 (use Married Couple's Allowance instead)

Step-by-step: how to claim

Check eligibility

Use the checker above to confirm both incomes qualify.

Apply on GOV.UK

The lower earner applies at gov.uk/marriage-allowance. You'll need both NI numbers.

Tax codes update

HMRC will change both tax codes. The lower earner gets an 'N' suffix, the higher earner gets 'M'.

Automatic saving

The higher earner pays less tax each month. No further action needed until circumstances change.

💡 Don't forget to backdate!

You can backdate your Marriage Allowance claim by up to 4 years. If you've been eligible since 2022/23, you could receive a lump sum refund of up to £1,008. Many couples don't realise they're eligible — 4.2 million couples benefit, but HMRC estimates 2.4 million more could claim.

Source: GOV.UK Marriage Allowance

Related tools

🔍

Tax Code Checker

Understand your N or M tax code

→🏠

Take-Home Pay Calculator

See your full salary breakdown

→💷

Am I Overpaying Tax?

Check if HMRC owes you money

→

Marriage Allowance FAQs

Frequently asked questions

What is Marriage Allowance?

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife, or civil partner. This reduces their tax bill by up to £252 per year. You must be married or in a civil partnership to claim.

Who is eligible for Marriage Allowance?

You can claim if: (1) one partner earns less than £12,570 (the Personal Allowance), and (2) the other partner is a Basic Rate taxpayer (earning £12,571 to £50,270). If the higher earner pays 40% or 45% tax, you cannot claim Marriage Allowance — but they may benefit from Married Couple's Allowance if born before 6 April 1935.

Can I backdate a Marriage Allowance claim?

Yes. You can backdate your claim up to 4 years. If you've been eligible since 2022/23, you could receive up to £1,008 as a lump sum (4 years × £252). You apply via HMRC's online Marriage Allowance service.

How do I apply for Marriage Allowance?

Apply online at GOV.UK (gov.uk/marriage-allowance). The lower earner makes the application. You'll need your National Insurance numbers and proof of identity. Once approved, the transfer is applied automatically through your tax codes.

Does Marriage Allowance affect my tax code?

Yes. The lower earner's tax code changes to show a reduced Personal Allowance (from 1257L to a code like 1131N). The higher earner gets an increased allowance (e.g., 1383M). The 'N' and 'M' suffixes indicate a Marriage Allowance transfer.

What if I get divorced or my partner dies?

If you divorce, separate, or your partner dies, you should cancel the Marriage Allowance with HMRC. The allowance continues until the end of the tax year it was cancelled. If your partner dies, Marriage Allowance can still be claimed for that tax year.