Marriage Allowance: up to about £252 back in your pocket
A simple HMRC transfer for couples where one person does not use all of their Personal Allowance.
Marriage Allowance lets one spouse or civil partner transfer 10% of their Personal Allowance — £1,260 when the allowance is £12,570 — to the other. At the 20% basic rate that is worth up to about £252 a year. You must be married or in a civil partnership; living together is not enough.
Who qualifies
Typically, one partner has income below the Personal Allowance (or unused allowance) and the other is a basic-rate taxpayer. If the recipient pays higher-rate tax, you usually cannot claim. Both must have been born after 5 April 1935 for this allowance (older couples may look at Married Couple’s Allowance instead).
Same-sex civil partners and married couples are included. You apply as a couple through HMRC; it is not automatic.
How the transfer works
The lower earner’s tax code may show N and the higher earner’s M (or similar), reflecting the transfer. The lower earner’s remaining allowance falls; the higher earner’s rises by £1,260.
Backdating is often possible for prior years if you were eligible but did not claim — check current HMRC backdating limits when you apply. That can turn a £252 annual win into a four-figure refund.
Interaction with other tax moves
Marriage Allowance does not replace ISAs or the Personal Savings Allowance. It is about Income Tax on earnings and similar income. If both of you already use full Personal Allowances, there is nothing to transfer.
Self-employed partners claim via the same HMRC process; payment mechanics may differ from PAYE but the eligibility idea is identical.
When not to claim
If it would push the recipient into a worse overall position (rare but possible with complex reliefs), or if you are not actually eligible, do not guess — use HMRC’s checker. Separating couples should update HMRC so codes do not stay wrong.
Worked example: part-time plus full-time
Aya earns £8,000 part-time; Noel earns £28,000 and pays basic-rate tax. Aya has unused Personal Allowance. They claim Marriage Allowance: £1,260 moves to Noel, cutting his tax by about £252 for 2026/27. They also apply to backdate two eligible prior years and receive an additional refund into the bank account linked to Noel’s tax record.
Step-by-step checklist
- Confirm you are married or in a civil partnership
- Check one partner has unused Personal Allowance
- Confirm the recipient is not a higher-rate taxpayer
- Apply via HMRC’s Marriage Allowance service
- Watch tax codes for M/N indicators after approval
- Ask about backdating for earlier eligible years
- Update HMRC if you divorce or dissolve a partnership
Common mistakes
- Assuming cohabiting couples can claim
- Claiming when the higher earner is on the higher rate
- Forgetting to backdate and missing prior-year refunds
- Ignoring tax code letters after the claim goes through
When to get regulated help
Claim and check eligibility on GOV.UK. For a neutral explanation of whether it fits your household, read MoneyHelper.
Frequently asked questions
How much can Marriage Allowance save in 2026/27?
Up to about £252 if you transfer £1,260 and it is taxed at 20%.
Can we claim if we married overseas?
Often yes if the marriage is recognised in the UK — follow HMRC guidance for evidence.
Does it affect benefits?
It changes Income Tax, not Universal Credit entitlement directly, but always check your wider position if income is tightly means-tested.
Is Married Couple’s Allowance the same thing?
No — that is a different relief mainly for older couples. Do not apply for the wrong one.