Marriage Allowance: Transfer Your Tax-Free Amount

Who Qualifies for Marriage Allowance

Marriage Allowance lets you transfer 10% of your Personal Allowance (£1,260 in 2026/27) to your husband, wife, or civil partner. This reduces their tax by up to £252 a year.^[1]

Who Can Claim?

You can claim if all of the following apply:^[1]

You’re married or in a civil partnership
The lower earner has income below the Personal Allowance (£12,570)
The higher earner pays tax at the basic rate (income up to £50,270)

It doesn’t matter which of you applies — but it must be the lower earner who transfers the allowance.

Not eligible? If the higher earner pays 40% or 45% tax, Marriage Allowance won’t work. Instead, check if you’re entitled to the full Personal Allowance.

How It Works

The lower earner gives up £1,260 of their Personal Allowance
Their Personal Allowance drops from £12,570 to £11,310
The higher earner’s Personal Allowance rises from £12,570 to £13,830
The higher earner pays £252 less tax (20% × £1,260)^[2]

How to Apply

Apply online at GOV.UK. You’ll need:^[1]

Both partners’ National Insurance numbers
The lower earner’s Government Gateway login (or create one)

Once approved, the transfer applies automatically each year until you cancel it. If the lower earner files a Self Assessment return online, they can also apply through it.

Backdating Your Claim

You can backdate Marriage Allowance by up to 4 years. If you were eligible in earlier years but didn’t claim, you could receive a lump-sum refund of up to £1,256 (4 years × £252, depending on the rate in each year).^[2]

If Your Circumstances Change

You should cancel Marriage Allowance if:^[4]

You divorce or separate — the allowance continues until the end of the tax year, then stops
The higher earner starts paying 40% or 45% tax — it’s no longer beneficial
The lower earner’s income exceeds the Personal Allowance — they now need the full amount

If one partner dies, the surviving partner keeps the benefit until the end of the tax year.

Frequently Asked Questions

How much does Marriage Allowance save?

Marriage Allowance saves the higher earner up to £252 per year in 2026/27. It works by transferring £1,260 of the lower earner’s Personal Allowance, reducing the higher earner’s tax by 20% of that amount.

Who is eligible for Marriage Allowance?

You must be married or in a civil partnership. The lower earner must have income below the Personal Allowance (£12,570), and the higher earner must pay tax at the basic rate only (income up to £50,270).

Can I backdate a Marriage Allowance claim?

Yes. You can backdate your claim by up to 4 years. If you were eligible in earlier years but did not claim, you could receive a lump-sum refund of up to £1,256.

How do I apply for Marriage Allowance?

Apply online at GOV.UK using the lower earner’s Government Gateway login. You will need both partners’ National Insurance numbers. Once approved, the transfer applies automatically each year until cancelled.

Sources

Marriage Allowance — GOV.UK
Marriage Allowance: how it works — GOV.UK
Income Tax rates and Personal Allowances — GOV.UK
Marriage Allowance: if your circumstances change — GOV.UK