Published: June 2026 | Fact-Checked & Audited By: David Vance, CTA FCA (Chartered Tax Advisor & Accountant)
This guide is fully updated for the 2026/27 HMRC tax year. All calculations and tax rules have been audited against official UK legislation.
Marriage Allowance is a simple tax relief scheme in the UK that allows married couples or civil partners to share their tax-free allowance. If one partner earns less than the Personal Allowance, they can transfer a portion of their unused allowance to their spouse, saving up to £252 in the 2026/27 tax year.
Who is eligible for Marriage Allowance?
To qualify for the transfer, you must meet the following criteria:
- You are married or in a civil partnership.
- One partner earns less than the Personal Allowance (£12,570).
- The other partner is a basic-rate taxpayer (earning between £12,571 and £50,270).
This allows the lower earner to transfer £1,260 of their personal allowance to the higher earner, reducing their tax bill by 20% of that amount (£252). Model your allowance options with our Marriage Allowance Calculator.
Frequently Asked Questions (FAQ)
Q: Can I backdate my Marriage Allowance claim?
A: Yes, you can backdate your claim for up to 4 tax years, meaning you could receive a lump sum payment of over £1,000 if you met the criteria during those years.
Q: What happens if our income changes?
A: If the transferring partner starts earning more than £12,570, or the receiving partner becomes a higher-rate taxpayer, you must cancel the Marriage Allowance transfer with HMRC as you will no longer qualify.
Q: Does Marriage Allowance apply to unmarried couples?
A: No, you must be legally married or in a civil partnership to qualify. Cohabiting couples who are not married cannot transfer their allowances.