How it works
What is Marriage Allowance?
Marriage Allowance is a UK government scheme that lets you transfer a fixed slice of your Personal Allowance to your spouse or civil partner. If one of you earns below the £12,570 Personal Allowance and the other pays Income Tax at the basic rate, the lower earner can transfer up to £1,260 of their unused allowance. The higher earner's tax bill falls by £252 a year (20% × £1,260).
It applies to married couples and civil partnerships only — not cohabiting couples. Both partners must be residents in the UK for tax purposes. The Marriage Allowance is not the same as the older Married Couple's Allowance, which applies to couples born before 6 April 1935 and works differently (see below).
How Marriage Allowance is calculated
The mechanics are straightforward. The lower earner's Personal Allowance is reduced from £12,570 to £11,310 (a reduction of £1,260). The higher earner's Personal Allowance rises from £12,570 to £13,830. Because the higher earner pays tax at 20% on their income above the allowance, the extra £1,260 allowance saves: £1,260 × 20% = £252.
You only benefit if the higher earner actually pays basic-rate Income Tax. If they pay no tax (earn below £12,570), there is no tax saving. If they pay higher-rate or additional-rate tax (earn over £50,270), they are not eligible — the scheme is specifically for basic-rate payers.
| Scenario | Lower earner income | Higher earner income | Annual saving |
|---|---|---|---|
| Both working | £8,000 | £35,000 | £252 |
| One not working | £0 | £28,000 | £252 |
| Part-time + full-time | £10,000 | £45,000 | £252 |
| Not eligible (higher rate) | £5,000 | £55,000 | £0 — not eligible |
Eligibility rules
To qualify for Marriage Allowance:
- You must be married or in a civil partnership (not just living together).
- One partner's income must be below £12,570 (the Personal Allowance) — this includes earned income, pension income, savings interest and other taxable income combined.
- The other partner must be a basic-rate taxpayer — their total income is between £12,571 and £50,270.
- Both must be UK residents for tax purposes.
- Either partner can apply — usually the lower earner applies to transfer their allowance.
How to apply — online in 5 minutes
Apply directly at GOV.UK. The lower-earning partner applies to transfer their allowance. You'll need both partners' National Insurance numbers and the higher earner's PAYE tax reference (on their P60 or payslip). HMRC updates the higher earner's tax code immediately; the saving shows up in the next payslip.
If the higher earner is self-employed, the saving is applied via their Self Assessment tax return. HMRC will confirm the transfer by letter.
Backdating — how much can you reclaim?
You can backdate a Marriage Allowance claim for up to 4 tax years before the current year. In 2026/27, that means you can claim back to 2022/23. The maximum backdate value (as at 2026/27) is:
| Tax year | Annual saving | Status |
|---|---|---|
| 2022/23 | £252 | Backdatable |
| 2023/24 | £252 | Backdatable |
| 2024/25 | £252 | Backdatable |
| 2025/26 | £252 | Backdatable |
| 2026/27 | £252 | Current year |
Marriage Allowance vs Married Couple's Allowance
The Married Couple's Allowance (MCA) is a separate, older scheme for couples where at least one partner was born before 6 April 1935. Unlike Marriage Allowance, MCA gives a tax reduction (not an allowance transfer) of between £427.50 and £1,037.50 per year, depending on income. If you or your partner were born before 6 April 1935, you may qualify for MCA instead of — or as well as — Marriage Allowance. Check the GOV.UK eligibility tool.