Marriage Allowance is one of the simplest and most overlooked tax breaks in the UK. If you're married or in a civil partnership and one of you earns below the Personal Allowance, you could save up to £252 per year — and claim back up to 4 years of overpaid tax.
What Is Marriage Allowance?
Marriage Allowance allows the lower-earning partner to transfer £1,260 of their unused Personal Allowance to their spouse or civil partner, reducing the higher earner's tax bill by up to £252 per tax year.
- •Transfer amount: £1,260 of Personal Allowance
- •Tax saving for higher earner: up to £252/year
- •Must be married or in a civil partnership
- •Lower earner must earn below £12,570
- •Higher earner must be a basic rate taxpayer (20%)
- •Higher earners on 40% or 45% are NOT eligible
Does Marriage Allowance apply to unmarried couples?+
No. Marriage Allowance is only available to married couples and civil partners. Cohabiting couples cannot claim it regardless of how long they have lived together.
Who Is Eligible?
Both must be UK taxpayers. Lower earner: income below £12,570. Higher earner: between £12,571 and £50,270 in 2026/27. If the higher earner pays 40% tax, they don't qualify for Marriage Allowance.
- •Lower earner: income below Personal Allowance (£12,570)
- •Higher earner: between £12,571 and £50,270
- •Both must be UK residents
- •Must be legally married or in a civil partnership
- •Not eligible if higher earner pays 40% tax
How to Claim
The lower-earning partner makes the application at gov.uk/marriage-allowance. You'll need both partners' National Insurance numbers. Once approved, HMRC updates tax codes automatically.
- •Apply at gov.uk/marriage-allowance
- •The LOWER earner must apply
- •Need: both partners' National Insurance numbers
- •Takes a few weeks to process
- •Tax code changes automatically annually
- •Cancel if circumstances change
Claiming Backdated Tax Back
You can backdate a Marriage Allowance claim for up to 4 previous tax years. If you've been eligible but never claimed, you could receive a lump-sum refund of over £1,000.
- •Can backdate up to 4 tax years
- •Maximum backdated refund: ~£1,008 (4 × £252)
- •HMRC pays backdated amounts as a lump sum
- •Apply the same way at gov.uk/marriage-allowance
- •Don't delay — years roll off the 4-year window
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