UK Marriage Tax Allowance Guide (Transfer Allowance, Save £252)

What Is Marriage Tax Allowance

The marriage tax allowance (also known as marriage allowance) lets one spouse or civil partner transfer £1,260 of their personal allowance to the other, reducing the higher-earning partner's income tax by up to £252 per year. The personal allowance for 2026/27 is £12,570. If one partner earns less than this, they may not use their full personal allowance. The marriage allowance lets them transfer 10% of their unused allowance (£1,260) to their spouse. The recipient must be a basic-rate taxpayer (paying 20% income tax). The saving is 20% of £1,260 = £252 per year. The allowance was introduced in 2015 as part of the government's recognition of marriage and civil partnerships in the tax system. The amount transferred has increased over time — it started at £1,060 in 2015 and has risen to £1,260 for 2026/27. The allowance only applies to married couples and civil partners — it is not available to cohabiting couples who are not married or in a civil partnership. It is also not available if one party pays higher-rate tax (40%) or additional-rate tax (45%), because the recipient must be a basic-rate taxpayer. The transfer is reciprocal: it can go either way (from the lower earner to the higher earner, regardless of gender). The allowance is claimed per tax year and must be renewed if circumstances change, though once claimed, it typically continues automatically each year. Understanding income tax bands →

Eligibility

To claim the marriage tax allowance, you and your partner must meet several conditions. You must be married or in a civil partnership — cohabiting couples are not eligible, even if they have children or joint finances. You must be living together (the allowance stops if you separate). One partner must earn less than £12,570 (the personal allowance). This means they pay no income tax (or very little). This could be a stay-at-home parent, a part-time worker, a student, or someone on a low income. The other partner must pay basic-rate tax (20%). Their taxable income must be between £12,571 and £50,270 for 2026/27. If the higher earner pays higher-rate tax (40%) or additional-rate tax (45%), the allowance cannot be claimed. Both must have been born after 6 April 1935 — the allowance replaces the older married couple's allowance which applied to those born before 6 April 1935. There are additional restrictions: you cannot claim if you are already receiving Marriage Allowance from a previous partner (e.g., from a divorced ex-spouse who transferred it to you). You cannot claim if you are divorced or separated — the allowance stops from the date of separation. If you remarry, you can make a new claim with your new spouse. The allowance is per couple, not per person — you cannot transfer allowance to multiple partners. If the lower earner's income rises above £12,570 in a tax year, the allowance stops — but HMRC will adjust the tax code and there is no penalty for overclaiming if you notify them promptly. All UK tax allowances explained →

How to Apply

Applying for the marriage tax allowance is straightforward and takes approximately 5 minutes. Go to gov.uk/marriage-allowance. You will need both partners' National Insurance numbers — each person's NI number is on their payslip, P60, or letters from HMRC. You also need both partners' full names, dates of birth, and addresses. The application is made by the lower-earning partner (the one transferring the allowance). You can apply online, by phone (HMRC Marriage Allowance helpline: 0300 200 3300), or by post. The online application is the quickest — you fill in a simple form, HMRC verifies the details, and the change takes effect for the current tax year. HMRC adjusts the tax code automatically — the lower earner's tax code reduces (they lose £1,260 of their personal allowance) and the higher earner's code increases. The change is typically processed within 2–4 weeks, and you will receive a letter or online notification confirming the new tax codes. The allowance applies from the date of application for the current tax year. If you apply in December 2026, you get the full £252 benefit for the 2026/27 tax year, not just from December. The benefit is spread across the remaining pay packets of the tax year, so you may see a larger-than-normal reduction in tax in your subsequent payslips. Once claimed, the allowance continues automatically each year unless your circumstances change. You do not need to reapply annually. However, if you divorce, separate, or your income changes (e.g., the lower earner starts earning above the personal allowance), you must notify HMRC. Checking your tax code →

Backdating

One of the most valuable features of the marriage tax allowance is the ability to backdate the claim for up to 4 previous tax years. The current year plus the 4 previous tax years means you could receive up to 5 years of the allowance in one lump sum. For 2026/27, the current year's saving is £252. You can backdate to 2022/23, 2023/24, 2024/25, and 2025/26, adding up to approximately £1,008 in backdated savings plus the current year's £252 — a total of roughly £1,260. The exact backdated amounts depend on the personal allowance in each previous year: 2022/23: £1,260 transferred, saving £252; 2023/24: £1,260 transferred, saving £252; 2024/25: £1,260 transferred, saving £252; 2025/26: £1,260 transferred, saving £252. Total backdated savings approximately £1,008 plus current year £252 = £1,260. To backdate, you simply apply online at gov.uk/marriage-allowance and answer the questions about previous years. HMRC will ask if you were eligible in previous years and will calculate the backdated amount automatically. The backdating deadline is 5 years from the end of the tax year you are claiming for. For the 2022/23 tax year, you can claim until 5 April 2028. For 2023/24, until 5 April 2029. It is beneficial to claim sooner rather than later to avoid losing the oldest year. You can claim all backdated years in one application — you do not need to claim each year separately. HMRC will pay the backdated amount as a lump sum, either as a tax code adjustment for the current year or as a direct payment if the amount is large. Other tax allowances you may be missing →

Impact on Tax Codes

The marriage tax allowance affects both partners' tax codes. The recipient (higher earner) gets an increase in their tax code of approximately £126 — changing their code from 1257L (standard) to 1257L with marriage allowance, or a code like 1268L. This means they can earn an extra £1,260 before paying tax, saving £252 per year. The non-recipient (lower earner) has their tax code reduced — they lose £1,260 of their personal allowance, meaning their tax code drops to something like 1137L. If they have very low income, this reduction may not matter because they were not using the full allowance anyway. HMRC notifies both partners of the change by post or online. The notification letter shows the new tax codes and explains the change. You should check that the codes are correct on your next payslip or pension statement. Review annually — you should review your circumstances each year to ensure the allowance is still appropriate. If your income changes significantly (the lower earner starts earning above £12,570, or the higher earner drops below basic rate), you should cancel the allowance. Cancel if circumstances change — you can cancel the marriage allowance at any time through gov.uk. The cancellation takes effect from the start of the next tax year. If you cancel mid-year, the allowance applies to the full current year and stops from April. There is no penalty for claiming when not eligible if you notify HMRC promptly when your circumstances change. However, if you fail to notify HMRC for an extended period, you may need to repay the benefit plus interest. Most people do not have issues because HMRC receives income data from employers and will spot when eligibility changes. Income tax codes explained →

Marriage Allowance vs Civil Partnership

The marriage tax allowance applies equally to married couples and civil partners. The rules, eligibility criteria, and application process are identical. There is no distinction in how the allowance is treated for tax purposes — a civil partnership is treated the same as a marriage for all UK tax purposes, including income tax, inheritance tax, and capital gains tax. Backdating applies to couples and civil partners equally — you can backdate for 4 previous years regardless of the type of union. Divorce or separation: the allowance stops from the date of separation. You must notify HMRC if you separate or divorce. If you do not, you may continue receiving the allowance and could be required to repay it when HMRC discovers the change. You cannot claim while separated — even if you are still legally married or in a civil partnership, the allowance is only available if you are living together. New claim if remarried — if you divorce and remarry, you can make a new marriage allowance claim with your new spouse. Each marriage or civil partnership is treated as a separate claim. Transfer from previous partner: if you were previously receiving marriage allowance from a former spouse, that transfer ends on divorce or separation. You cannot simultaneously receive allowance from two partners. If you are in a second marriage, the allowance transfers between you and your current spouse only. The total potential benefit for a couple over the duration of their marriage is substantial: £252 per year from 2015 through to retirement could amount to £2,500–£5,000 in total tax savings, depending on when the allowance was first claimed and whether backdating was applied. It is one of the simplest and most valuable tax breaks available to UK couples. Complete income tax breakdown →

FAQs

Can cohabiting couples claim marriage tax allowance?

No. The marriage tax allowance is only available to married couples and those in a civil partnership. Cohabiting couples, even those with joint finances or children, are not eligible. However, cohabiting partners can still use other tax-efficient strategies like transferring assets between each other CGT-free or claiming the personal savings allowance individually.

What if the higher earner's income goes above £50,270?

If the higher earner starts paying higher-rate tax, they are no longer eligible to receive the marriage allowance. You must notify HMRC immediately. The allowance stops from the start of the next tax year. If you continue to receive it while a higher-rate taxpayer, you may have to repay the benefit.

Can a same-sex couple claim marriage allowance?

Yes. The marriage allowance applies equally to same-sex married couples and civil partners. The rules are identical regardless of the gender of the partners involved.

Does marriage allowance affect state pension or benefits?

No. The marriage tax allowance is an income tax transfer and does not affect entitlement to state pension, benefits, tax credits, or Universal Credit. It only affects the amount of income tax each partner pays.

How long does the marriage allowance application take?

The online application takes approximately 5 minutes. You need both partners' National Insurance numbers and personal details. HMRC typically processes the change within 2–4 weeks and adjusts the tax codes automatically. The benefit applies from the start of the current tax year regardless of when you apply.