What is Marriage Allowance and who can claim it?
Marriage Allowance lets a lower-earning spouse or civil partner transfer up to 10% of their unused Personal Allowance to their partner, provided the partner receiving it is a basic rate taxpayer. The Personal Allowance is the amount of income you can earn before paying Income Tax, and it is set out each year by HM Revenue & Customs. The transferable amount is fixed as a percentage of the standard Personal Allowance, so the exact cash figure moves only if the government changes the underlying allowance.
To qualify, you must be married or in a civil partnership (simply living together does not count), and the person giving up part of their allowance must normally earn below the Personal Allowance threshold, with little or no other taxable income. The person receiving the transfer must be liable to Income Tax at the basic rate, meaning this relief is not available where the higher earner pays higher or additional rate tax. Both partners must also have been born on or after 6 April 1935, since couples born earlier may benefit more from the separate Married Couple's Allowance instead.
How much is Marriage Allowance worth in 2026/27?
The transfer is capped at 10% of the standard Personal Allowance, rounded up to the nearest £10. In recent tax years this figure has been £1,260, producing a tax saving of up to £252 for the receiving partner (calculated as 20% of £1,260, since the saving is applied at the basic rate). For 2026/27, couples should confirm the exact transferable amount and resulting saving on GOV.UK before relying on a specific figure, as allowances are reviewed annually and this article will be updated once HMRC confirms the year's figures.
It is worth stressing that the saving is not simply added as extra allowance to spend against any income — it works by increasing the receiving partner's tax-free amount and correspondingly reducing the giving partner's, so the overall household benefit only exists because the lower earner was not using their full allowance in the first place. If both partners already fully use their own Personal Allowance, there is no advantage to transferring it.
How to check your tax code and claim correctly
Once a Marriage Allowance claim is approved, HMRC usually adjusts the tax codes of both partners: the person transferring the allowance typically gets a code ending in 'N', while the person receiving it gets a code ending in 'M'. If your tax code does not show this after a successful claim, or if you are unsure whether an adjustment has been applied correctly, it is worth reviewing your tax code details directly rather than assuming payroll has processed it automatically.
You can apply for Marriage Allowance directly through GOV.UK, and claims can typically be backdated for up to four previous tax years if you were eligible but did not claim, which can result in a lump sum backdated payment alongside the current year's ongoing saving through your tax code. Because eligibility depends on both partners' income levels, it is sensible to model your take-home pay before and after a claim to see the practical effect on your monthly income.
Worked example: a one-earner household
Consider a couple where one partner earns £9,000 a year from part-time work and the other earns £32,000 as a full-time employee paying basic rate tax. The lower earner is well under the Personal Allowance and is not using roughly £1,260 of their allowance headroom in percentage terms, making them a strong candidate to transfer the maximum permitted amount. The higher earner, as a basic rate taxpayer, receives that allowance and pays 20% less tax on an additional slice of income, producing the standard saving referenced above.
Now consider a couple where the lower earner has other income, such as savings interest or a small pension, that pushes them close to their own Personal Allowance. In this case, transferring the full amount could create a small tax liability for the lower earner that did not previously exist, so the net household benefit needs to be checked carefully rather than assumed. Running both partners' numbers through a take-home pay calculator before and after the transfer is the most reliable way to see whether the claim genuinely helps.
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FAQ
Frequently asked questions
Short answers first. Open the question if you want the detail behind the result.
Can I claim Marriage Allowance if we live together but are not married?
No. Marriage Allowance is only available to couples who are legally married or in a registered civil partnership. Cohabiting couples who are not married or in a civil partnership do not qualify, regardless of how long they have lived together.
What happens to Marriage Allowance if we divorce or separate?
You need to inform HMRC if your marriage or civil partnership ends, as this affects eligibility. Depending on timing, the claim may need to be cancelled, and HMRC will explain how any adjustment is handled for the remainder of the tax year.
Will claiming Marriage Allowance affect my partner's higher rate tax status?
Marriage Allowance is only available where the receiving partner pays tax at the basic rate. If their income means they pay higher or additional rate tax, they are not eligible to receive the transfer, and HMRC's eligibility checker will confirm this before you apply.
Can I backdate a Marriage Allowance claim?
Yes, claims can typically be backdated up to four previous tax years if you were eligible in those years but did not claim, which can result in a backdated lump sum in addition to your ongoing annual saving. Check GOV.UK for the current backdating rules before applying.
Sources
External links open the official source used to review this guide.