Can I claim Marriage Allowance?

For married couples or civil partners where one earns below their Personal Allowance and the other pays basic rate tax.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner, cutting their tax by up to £252 a year. You can claim if:

you're married or in a civil partnership
your income is below your Personal Allowance (usually £12,570)
your partner pays basic rate tax (usually £12,571 to £50,270)

You can backdate claims to 6 April 2022.

Different in Scotland

Your partner must pay the starter, basic or intermediate rate, usually meaning income of £12,571 to £43,662.

Key facts

Transfer £1,260
Save up to £252 a year
Backdate to April 2022

Marriage Allowance figures for 2026/27

Marriage Allowance lets the lower earner in a married couple or civil partnership pass part of their tax free Personal Allowance to the other person.

	2026/27
Standard Personal Allowance	£12,570
Amount you can transfer	£1,260
Most your partner can save	£252 a year
Your income must be below	£12,570 (usually)
Partner's income (England, Wales, NI)	£12,571 to £50,270 (usually)
Partner's income (Scotland)	£12,571 to £43,662 (usually)

The saving is £1,260 at the 20% basic rate, which is £252. That works out at about £21 a month.

Worked example

Sam earns £9,000 a year from a part time job. Their wife, Alex, earns £30,000.

Sam gives £1,260 of their allowance to Alex.
Sam's allowance drops to £11,310. Sam still pays no tax, because £9,000 is below £11,310.
Alex's allowance rises to £13,830.
Alex pays £252 less tax in the year.

When it is not worth it

If the lower earner's income is close to £12,570, giving away £1,260 could mean they start paying tax. Check that the lower earner's income will stay below their new, lower allowance. In the example, Sam could earn up to £11,310 before paying tax.

Backdating

You can backdate a claim to 6 April 2022 (the 2022 to 2023 tax year) for any year you were both eligible. If your claim is successful, HMRC backdates the change to the start of the tax year. HMRC has a separate way to apply by post if you want to backdate.

How your partner gets the money

Through their tax code. This takes up to 2 months. Their tax code will end in "M". The lower earner's code will end in "N".
Through Self Assessment. If your partner fills in a tax return, the change is made there.

The lower earner should usually make the claim. If you both send tax returns, the person transferring fills in the Marriage Allowance section. Their return must be sent at least 3 days before their partner's.

If things change

The allowance carries on each year until you cancel it. You must cancel if:

you divorce, end your civil partnership or legally separate
your income changes so you no longer qualify

If your income changes, it runs to the end of the tax year (5 April). If the relationship ends, it may be backdated to 6 April, which could mean your partner owes tax. You can cancel online or by calling Marriage Allowance enquiries on 0300 200 3300.

Older couples

If one of you was born before 6 April 1935, you might get more by claiming Married Couple's Allowance instead. In 2026/27 the most Married Couple's Allowance can be is £11,700.

If you live in Scotland

You can still claim. The difference is the upper limit for your partner's income. It is usually £43,662 in Scotland, not £50,270.

Related guides

Where these figures come from

Get it done

This takes you to the official service, which is free to use.

Apply for Marriage Allowance

Common questions

Can unmarried couples claim?

No. You can't claim if you live together but aren't married or in a civil partnership.

Does it renew each year?

Yes, automatically until you cancel it.

Source: Marriage Allowance

Checked against GOV.UK on 6 October 2026

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