Marriage Allowance lets a husband, wife or civil partner who earns less than the £12,570 personal allowance transfer £1,260 of it to a partner who pays tax at the basic rate. The receiving partner’s tax bill falls by 20% of £1,260, which is £252 a year. Claims can be backdated to the 2022/23 tax year, so a couple who have qualified throughout and never claimed can collect £1,260 in one go. The transfer then continues automatically every year until one of you cancels it or your circumstances change.
Who qualifies
| Partner | Condition in 2026/27 |
|---|---|
| The one transferring | Income below the £12,570 personal allowance, or paying no income tax |
| The one receiving | Basic rate taxpayer: income between £12,571 and £50,270 in England, Wales and Northern Ireland |
| Receiving partner in Scotland | Starter, basic or intermediate rate: income between £12,571 and £43,662 |
| Both | Married or in a civil partnership; living together is not required but cohabiting couples cannot claim |
Income here means all taxable income: wages, pensions, rental profits, savings interest and dividends. A receiving partner who pays any tax at the higher rate, even on a small amount, disqualifies the couple, as does one whose income is entirely covered by their own allowance. People born before 6 April 1935 use the older Married Couple’s Allowance instead, which is worth more.
What it is worth
The lower earner’s personal allowance drops to £11,310 and the receiver’s rises to £13,830. The saving is the tax the receiver no longer pays on £1,260, and it depends on both incomes.
| Lower earner’s income | Receiver’s income | Receiver saves | Lower earner pays | Couple gains |
|---|---|---|---|---|
| £8,000 | £30,000 | £252 | £0 | £252 |
| £11,310 | £30,000 | £252 | £0 | £252 |
| £12,000 | £30,000 | £252 | £138 | £114 |
| £12,570 | £30,000 | £252 | £252 | £0 |
| £8,000 | £13,000 | £86 | £0 | £86 |
| £8,000 | £50,270 | £252 | £0 | £252 |
The third and fourth rows show the trap for a lower earner whose income sits between £11,310 and £12,570: giving away the allowance makes part of their own income taxable, so the couple’s net gain shrinks and disappears at £12,570. The fifth row shows a receiver who does not earn enough to use the whole transfer. The Marriage Allowance calculator works the net figure for both incomes and flags either problem.
Backdating
A claim made in 2026/27 can include the 2022/23, 2023/24, 2024/25 and 2025/26 tax years for any year in which you both qualified. The personal allowance has been £12,570 throughout, so each backdated year is worth £252, and four of them plus the current year come to £1,260. Backdated amounts are paid as a lump sum or through a tax code adjustment; the current year’s is applied through the codes. A claim can also be made where a partner has died since 5 April 2022, by contacting HMRC rather than online.
How it shows on a payslip
The receiving partner’s tax code gains an M suffix, for example 1383M, and the transferring partner’s code carries an N, for example 1131N. Once the claim is accepted the codes update automatically each April. Our guide to checking your tax code explains the other letters and what to do if the code looks wrong, and the take-home pay calculator shows the monthly effect of the higher allowance: about £21 a month for a receiver paid monthly.
Making and cancelling a claim
The partner with the lower income applies, online through gov.uk with both National Insurance numbers and proof of identity, or by phone or through a Self Assessment return. The allowance renews every year until cancelled. Either partner can cancel, and should when the receiver moves into the higher rate band, the lower earner’s income rises above the allowance, or the marriage ends. A cancellation by the transferring partner takes effect from the following 6 April; one prompted by divorce or death can be backdated to the start of the year.
Common questions
How much is Marriage Allowance worth in 2026/27? Up to £252 a year for the couple, being 20% of the £1,260 of personal allowance transferred. With a claim backdated to 2022/23 the first payment can be up to £1,260.
Who is eligible? Married couples and civil partners where one earns below £12,570 and the other pays tax only at the basic rate, with income between £12,571 and £50,270, or £43,662 in Scotland.
Can unmarried couples claim? No. The allowance is only for married couples and civil partners, however long a couple have lived together.
Does it matter if the lower earner has some income? Yes. Below £11,310 the transfer costs the lower earner nothing. Between £11,310 and £12,570 they pay some tax on the transferred slice, and the net gain falls to zero at £12,570.
How far back can I claim? To the 2022/23 tax year, for any year in which you both qualified. Each year is worth £252 at the current personal allowance.
Do I have to reapply every year? No. Once accepted the transfer continues automatically until either partner cancels it, so tell HMRC if incomes change or the relationship ends.
Information, not financial advice. Figures are the published 2026/27 rules on gov.uk: Marriage Allowance; worked examples are estimates from the site’s calculator for straightforward cases. Check your own position before acting on them.