What is Marriage Allowance? UK Definition 2026/27
Quick Answer
Transfer £1,260 of Personal Allowance to your spouse to save up to £252 tax.
Definition of Marriage Allowance
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner if you earn under £12,570 and they're a basic rate taxpayer. This can reduce their tax by up to £252 per year. You can backdate claims for up to 4 previous tax years.
Marriage Allowance — Key Facts for 2026/27
| Transfer amount | £1,260 |
| Tax saving | Up to £252/year |
| Backdating | Up to 4 years |
| Eligibility | Married/civil partners |
How Marriage Allowance Works — Example
- 1Spouse A income: £10,000 (under PA)
- 2Spouse B income: £45,000 (basic rate)
- 3Transfer: £1,260 allowance
- 4Spouse B tax saving: £1,260 × 20% = £252
- 5Backdate 4 years: £252 × 4 = £1,008 total
How Marriage Allowance Affects Your Tax
Marriage Allowance is a simple way to save tax if one spouse earns under the Personal Allowance. Many eligible couples don't claim - backdating can provide a useful lump sum.
Official HMRC Guidance on Marriage Allowance
For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.
HMRC: Marriage AllowanceFrequently Asked Questions about Marriage Allowance
Related Tax Terms
Accuracy Note
This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.