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.
HMRC offers tax reliefs specifically for married couples and civil partners. However, there is a lot of confusion between two completely distinct schemes: **Marriage Allowance** and **Married Couple’s Allowance**. The first is a modern scheme that allows you to transfer a portion of your unused Personal Allowance to your partner, saving up to £252 per year. The second is a legacy scheme restricted to couples where at least one partner was born before 1935. In this guide, we compare the eligibility rules, calculations, and claiming steps for both allowances for the 2026/27 tax year.
Marriage Allowance (Standard Scheme)
Marriage Allowance is designed for couples where one partner is a non-taxpayer (earning below the Personal Allowance of £12,570) and the other is a basic-rate taxpayer. Under this scheme, the lower earner can transfer **10% of their Personal Allowance (£1,260)** to their partner. This reduces the higher earner’s tax bill by exactly **£252** (20% of £1,260). You can backdate your claim for up to 4 years, which can result in a combined refund of over **£1,000** if eligible.
Married Couple’s Allowance (Legacy Scheme)
This legacy allowance only applies to couples married before 5 December 2005 where at least one spouse was born before 6 April 1935. For the 2026/27 tax year, it can reduce your tax bill by between **£428 and £1,108** per year. It is calculated as 10% of a set allowance (£11,080) and is tapered based on the higher earner’s income, but cannot drop below the minimum limit of £4,280.
To calculate how much tax you save under different salary scenarios and model your household take-home pay, use our free Marriage Tax Allowance Calculator.
What People Search For: FAQs on Marriage Allowances
1. How does standard Marriage Allowance work?
Marriage Allowance allows the lower-earning partner to transfer 10% (£1,260) of their tax-free Personal Allowance to the higher-earning partner. This reduces the tax liability of the basic-rate partner by £252 per year.
2. Who is eligible to claim Marriage Allowance?
To qualify, you must be married or in a civil partnership, one partner must earn less than £12,570, and the other must be a basic-rate taxpayer (earning between £12,571 and £50,270). It is not available if the higher earner is a higher or additional rate taxpayer.
3. Can I claim Marriage Allowance if I am self-employed?
Yes, self-employed individuals can claim Marriage Allowance. The relief is applied when you calculate your tax liability on your annual Self-Assessment tax return, reducing the amount of tax you owe.
4. How far back can I backdate a Marriage Allowance claim?
You can backdate your Marriage Allowance claim for up to 4 previous tax years. This can result in a direct bank refund of up to £1,000+ if you met the eligibility criteria during those years.
5. What is the difference between Marriage Allowance and Married Couple’s Allowance?
Marriage Allowance is open to all eligible couples, whereas Married Couple’s Allowance is a legacy scheme restricted to couples where at least one partner was born before 6 April 1935. The legacy scheme offers a higher tax saving (up to £1,108).
6. Does claiming Marriage Allowance affect our state pension?
No, transferring a portion of your Personal Allowance does not affect your National Insurance record or your state pension eligibility.
7. What happens to our tax codes when we claim Marriage Allowance?
The lower earner’s tax code is changed to end with the letter “N” (signifying they transferred allowance), and the higher earner’s code is updated to end in “M” (showing they received the allowance).
8. Do we have to reapply for Marriage Allowance every year?
No, once you apply, the allowance is applied automatically every year until you tell HMRC to cancel it (e.g., due to divorce or one partner entering the higher-rate bracket).
9. Can I claim if my partner has died?
Yes, you can backdate a claim for any years you were eligible when your partner was alive, up to the standard 4-year limit.
10. How do I apply for Marriage Allowance?
You can apply for free online via the HMRC website or through your Personal Tax Account Gov.uk portal. You only need both of your National Insurance numbers and a form of identity.