Find out if you qualify for Marriage Allowance, which partner should transfer their allowance,
and how much tax you can save — up to £252 per year. Covers 2026/27, 2025/26 and 2024/25.
Calculate Your Marriage Allowance
The lower earner is usually the transferor (must earn ≤ £12,570).
The higher earner receives the transfer (must be a basic rate taxpayer).
Annual household saving
£252
Net saving after any allowance waste to Partner A
Eligibility
Eligible
You qualify for Marriage Allowance
Allowance transferred
£1,260
From Partner A to Partner B
Allowance Breakdown
Standard Personal Allowance£12,570
Partner A (Transferor)
Allowance transferred−£1,260
New Personal Allowance£11,310
Partner B (Recipient)
Allowance received+£1,260
New Personal Allowance£13,830
Partner B's tax reduction+£252
Net Household Tax Saving£252
How to Apply
Apply online at gov.uk/apply-marriage-allowance. Partner A (the lower earner) must make the application. You can also backdate a claim for up to 4 previous tax years, potentially worth over £1,000 in total.
Backdate your claim — up to 4 previous years
Marriage Allowance claims can be backdated four tax years. Each year has its own 4-year claim deadline (5 April of the year shown). Net benefit already accounts for any wasted allowance at the transferor.
Tax year
Eligible?
Recipient saving
Transferor waste
Net benefit
Claim by
2021-22
Yes
£252
—
£252
5 Apr 2026EXPIRED
2022-23
Yes
£252
—
£252
5 Apr 2027
2023-24
Yes
£252
—
£252
5 Apr 2028
2024-25
Yes
£252
—
£252
5 Apr 2029
2025-26
Yes
£252
—
£252
5 Apr 2030
Total claimable now (open years only)
£1,008
The 2021/22 claim window has closed. HMRC cannot accept retroactive elections for that year.
Marriage Allowance is a UK tax relief available to married couples and civil partners.
The lower earner can transfer £1,260 of their Personal Allowance to their partner.
Because the recipient pays 20% tax on income in that band, the transfer reduces their
tax bill by £252 per year. The transferor's allowance drops from £12,570
to £11,310, so this only makes sense when the transferor does not use their full allowance —
i.e., their gross income is at or below £12,570.
You can also backdate a claim for up to 4 previous tax years, potentially receiving
over £1,000 in total. Claims are made online by the lower earner through HMRC's
Government Gateway.
Eligibility at a Glance
Requirement
Detail
Relationship
Married or in a civil partnership
Transferor income
At or below the Personal Allowance (£12,570 in 2026/27)
Recipient income (England/Wales/NI)
Must be a basic rate taxpayer — earns ≤ £50,270
Recipient income (Scotland)
Must not pay Scottish higher rate — earns ≤ ~£43,662
Amount transferred
£1,260 (10% of Personal Allowance)
Frequently asked questions
What is Marriage Allowance?
Marriage Allowance lets a spouse or civil partner transfer £1,260 of their Personal Allowance to the other partner, saving the recipient up to £252 in tax per year. The transferor's allowance falls from £12,570 to £11,310, while the recipient gains an equivalent tax credit.
Who is eligible for Marriage Allowance?
You are eligible if you are married or in a civil partnership, one partner earns at or below the Personal Allowance (£12,570), and the other partner pays income tax at the basic rate (earning no more than £50,270). Neither partner can be a higher or additional rate taxpayer in the recipient role.
How much can I save with Marriage Allowance?
You can save up to £252 per tax year. This is 20% of the £1,260 transferred allowance. If you backdate a claim for up to 4 previous tax years you could receive more than £1,000 in total.
How do I apply for Marriage Allowance?
The lower earner (transferor) applies online at gov.uk/apply-marriage-allowance using their Government Gateway account. If approved, HMRC adjusts both partners' tax codes. You can backdate claims for up to 4 previous tax years.
Is Marriage Allowance available in Scotland?
Yes, but with tighter eligibility. The recipient must not be a Scottish higher rate taxpayer. In Scotland the Higher rate (42%) starts at taxable income above £31,092, so the recipient's gross income must stay at or below roughly £43,662.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate a claim for up to 4 previous tax years. Each year is worth up to £252, so a backdated claim could be worth over £1,000 in total tax refunds.
