Marriage Allowance 2026/27
Marriage Allowance lets you transfer part of your Personal Allowance to your spouse or civil partner, potentially saving up to £252 per year.
How It Works
- Transfer £1,260 of your Personal Allowance to your spouse
- Your spouse saves up to £252 (£1,260 × 20%)
- The transfer is 10% of the Personal Allowance
Who Qualifies?
The Transferor (who gives up allowance)
Must have income below £12,570, meaning:
- Non-taxpayer
- Uses less than their full Personal Allowance
- Income from any source
The Recipient (who receives allowance)
Must be a:
- Basic rate taxpayer (income £12,571 - £50,270)
- Cannot be higher or additional rate taxpayer
Relationship
Must be:
- Married, OR
- In a civil partnership
Not available to unmarried couples.
How to Claim
Online (Quickest)
- Go to gov.uk/marriage-allowance
- Sign in with Government Gateway
- Enter both parties' details
- Submit application
By Phone
Call HMRC: 0300 200 3300
Backdating Claims
You can backdate Marriage Allowance for up to 4 years:
| Tax Year | Max Saving |
|---|---|
| 2022/23 | £252 |
| 2023/24 | £252 |
| 2024/25 | £252 |
| 2025/26 | £252 |
| Total | £1,008 |
HMRC sends a cheque or adjusts tax code for the recipient.
When NOT to Claim
Don't claim if:
- Higher earner pays higher/additional rate tax
- Lower earner's income exceeds £12,570
- You're not married or in civil partnership
- Either of you claims Married Couple's Allowance (for pre-1935 births)
How Payment Works
For Employee Recipients
- Tax code adjusted (e.g., 1383L instead of 1257L)
- Extra £1,260 allowance spread across the year
- Approximately £21/month less tax
For Self-Employed Recipients
- Reduction on Self Assessment tax bill
- Applied when calculating final tax
Cancelling Marriage Allowance
You can cancel if circumstances change:
- Divorce or dissolution
- Income changes (either party)
- Death of either party
Cancel via:
- HMRC online account
- Phone: 0300 200 3300
Related Calculators
- Marriage Allowance Calculator - Check savings
- Income Tax Calculator - Full tax breakdown