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Guide

Marriage Allowance

Marriage Allowance lets the lower earner transfer £1,260 of their Personal Allowance to a spouse or civil partner. That saves up to £252 a year at the basic rate. For 2026/27, the lower earner must have income below the £12,570 Personal Allowance, and the person receiving the allowance must be a basic-rate taxpayer.

Step by step

  1. 1Check that you are married or in a civil partnership, and that the lower earner's income is under the £12,570 Personal Allowance
  2. 2Check that the person receiving the allowance pays Income Tax at the basic rate
  3. 3Apply for free on GOV.UK. The transfer is £1,260 of Personal Allowance and is worth up to £252 a year
  4. 4Backdate the claim to 6 April 2022 (the 2022/23 tax year) for any years you were eligible
  5. 5The receiving partner's PAYE tax code changes. If they complete Self Assessment, the allowance is included there
  6. 6Avoid companies that charge a fee to apply. It is free on GOV.UK

Common questions

How much does Marriage Allowance save?

The lower earner transfers £1,260 of Personal Allowance to their spouse or civil partner. That saves up to £252 a year at the basic rate.

Can I backdate a Marriage Allowance claim?

Yes. GOV.UK says you can backdate to 6 April 2022 (the 2022/23 tax year) for any years you were eligible. Applying on GOV.UK is free.

Common mistakes

  • Applying when the lower earner's income is over the Personal Allowance
  • Forgetting to backdate eligible years
  • Paying a claim company for a free application
  • Assuming the allowance is available when the receiver pays higher-rate tax

Related guides

Marriage Allowance calculator

Last checked against GOV.UK: 28 October 2026. Tax year 2026/27.

Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.