Marriage Allowance lets one spouse or civil partner transfer 10% of their Personal Allowance (£1,257) to the other, saving up to £252 per year. It applies when one partner earns below £12,570 and the other pays basic rate tax (£12,570–£50,270).
You can backdate claims up to 4 years. As of 2026/27, claiming for 2022/23 through 2026/27 could return over £1,000 as a lump sum. The lower-earning spouse makes the claim at gov.uk/marriage-allowance.
Marriage Allowance is one of the most underclaimed tax reliefs in the UK. Over 2 million eligible couples are missing out on free money from HMRC. If one partner earns below the personal allowance (£12,570) and the other is a basic rate taxpayer, you can transfer £1,260 of unused allowance and save up to £252 per year — every year.
To qualify, you must be married or in a civil partnership (cohabiting does not count). The lower-earning partner must have income below the personal allowance — typically under £12,570, though blind people and those claiming certain allowances have higher thresholds. The higher-earning partner must be a basic rate taxpayer, meaning their income is between £12,571 and £50,270. If the higher earner pays tax at 40% or above, you cannot claim.
You can backdate your claim for up to 4 previous tax years. For the 2026/27 application, you can claim back to 2022/23 — potentially worth over £1,000 in total refunds. The claim takes about 5 minutes on the GOV.UK website, and HMRC adjusts the higher earner's tax code to give the benefit through their payslip.
No — Marriage Allowance does not affect your State Pension, pension contributions, or any means-tested benefits. It is purely a transfer of unused tax allowance between spouses. However, if the lower earner's income rises above the personal allowance in future years, you should cancel the allowance transfer to avoid underpaying tax.
| Tax Year | Transferable Amount | Tax Saving (20%) |
|---|---|---|
| 2022/23 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
| 2026/27 | £1,257 | £251.40 |
Maximum 5-year claim (2022/23 – 2026/27): Up to £1,259.40 in total tax savings. If you haven't claimed before, a lump sum rebate of over £1,000 is possible.
You can claim Marriage Allowance if all of the following apply:
Scotland: The higher earner must pay tax at the starter, basic or intermediate rate (income up to £43,662 for 2026/27). The transferable amount and savings are the same.
Once approved, HMRC will adjust the higher earner's tax code (usually to 1387M instead of 1257L) or, if the lower earner pays tax, their code changes to 1150N. The change happens automatically for future years — you don't need to reapply annually.
Yes — you can backdate claims by up to 4 tax years. As of 2026/27, this means you can claim for 2022/23, 2023/24, 2024/25, 2025/26 and the current year 2026/27. The total backdated rebate could be over £1,250. You must have been eligible in those years (married/civil partnered with one partner under the Personal Allowance and the other a basic-rate taxpayer).
If the lower earner's income rises above £12,570, they may no longer be eligible to transfer. If the higher earner's income rises above £50,270, they can no longer receive the transfer. You should tell HMRC about changes in your circumstances. If you cease to be eligible, the allowance transfer will stop from the next tax year.
Yes. Self-employed people can claim if they meet the income conditions. The lower earner's "adjusted net income" (profit minus pension contributions and Gift Aid) must be below £12,570. The higher earner must be a basic-rate taxpayer. Self-employed claimants often apply through their Self Assessment tax return.
All calculations are verified against official HMRC thresholds and rates for the 2026/27 tax year. Figures are updated within 24 hours of any HMRC announcement. Calculations are for guidance only — consult a qualified accountant for personalised advice.