Marriage Allowance Explained: Save up to £252 in 2026/27

What is Marriage Allowance?

Marriage Allowance lets you give part of your tax-free personal allowance to your husband, wife or civil partner. For 2026/27 you can transfer £1,260 — 10% of the £12,570 personal allowance — to a partner who pays the basic rate of tax.

The point is to use an allowance that would otherwise be wasted. If one partner earns too little to use all their personal allowance, moving some of it to the other partner means the couple pays less tax overall.

How much does Marriage Allowance save in 2026/27?

The receiving partner gets £1,260 added to their personal allowance, so £1,260 of their income that was taxed at 20% is now tax-free. That is a saving of £252 a year (£1,260 × 20%).

The full £252 applies when the lower earner has income at or below £11,310 — the point where giving up £1,260 of allowance costs them nothing. If the lower earner earns between £11,310 and £12,570, they pay a little tax themselves, so the net household saving is smaller.

Who is eligible?

Marriage Allowance has clear conditions. You must be legally married or in a civil partnership — simply living together does not count. Then it comes down to your two incomes.

• One partner must be a non-taxpayer, normally with income below the £12,570 personal allowance.
• The other partner must be a basic-rate taxpayer, with income roughly between £12,571 and £50,270.
• You cannot claim if the higher earner pays the higher (40%) or additional (45%) rate.
• In Scotland the higher earner must pay the starter, basic or intermediate rate (income up to about £43,662).

Marriage Allowance vs Married Couple's Allowance

These two are easy to confuse. Marriage Allowance is the one most couples can use and is described throughout this guide. Married Couple's Allowance is a separate, more generous relief — but only for couples where at least one partner was born before 6 April 1935.

You cannot receive both at the same time. If you or your partner were born before April 1935, check Married Couple's Allowance instead, as it is usually worth more.

How to apply

The non-taxpaying partner (the one giving up the allowance) makes the claim. The quickest way is online through your Personal Tax Account on GOV.UK; you can also apply by phone or post. You will need both partners' National Insurance numbers and a way to prove your identity.

Once approved, HMRC usually changes both tax codes so the saving comes through automatically each payday. The claim then renews every year until you cancel it or your circumstances change.

Backdating: claim up to four years

If you were eligible in earlier years but never claimed, you can backdate Marriage Allowance for up to four tax years. With each year worth a couple of hundred pounds, a successful backdated claim can add up to more than £1,000 as a lump sum.

Crucially, this is free to do directly with HMRC. Avoid 'tax rebate' or 'marriage tax refund' companies that take a large cut of your money — the GOV.UK application is simple and keeps the whole amount in your pocket.

When you should cancel or review it

Tell HMRC if your circumstances change — for example if the lower earner's income rises above the personal allowance, the higher earner starts paying the 40% rate, or your relationship ends through divorce or dissolution. In some of these cases the allowance stops being worthwhile or you may no longer qualify.

Use our Marriage Allowance Calculator to test your own figures, and the Income Tax Calculator to see how each partner's income sits against the tax bands. These are estimates — check GOV.UK for the official rules before claiming.