Quick answer
Marriage allowance lets a lower-earning spouse or civil partner transfer £1,260 of their personal allowance to their partner, saving up to £252 a year. It applies when the recipient is a basic-rate taxpayer and the giver does not pay above basic rate.
Updated October 2026 · Figures based on 2026/27 rates
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Who can claim Marriage Allowance
Marriage Allowance lets one partner transfer £1,260 of their Personal Allowance to their spouse or civil partner. It is designed for couples where one partner has little or no taxable income and the other is a basic-rate taxpayer. To qualify, you generally need to meet all of the following conditions:
- You are married or in a civil partnership. Unmarried couples cannot claim.
- The partner giving up the allowance has income below the £12,570 Personal Allowance.
- The partner receiving it pays tax at the basic rate, which in England, Wales and Northern Ireland means taxable income within the 20% band up to £50,270. Scotland has different bands, so check current HMRC guidance if you live there.
If you were born before 6 April 1935, a different allowance called the Married Couple’s Allowance may apply instead, so check current HMRC guidance.
How much can you save
The transfer reduces the receiving partner’s tax by up to 20% of £1,260, which is £252 for the tax year. It does not change the rate of tax paid. The partner who gives up part of their allowance does not lose out if their income is already below the allowance, because they were not using the full amount anyway.
Worked example
This is an illustrative example using 2026/27 figures. Alex earns £9,000 from part-time self-employment. Sam earns £35,000 from a job. Alex’s income is below £12,570 and Sam is a basic-rate taxpayer, so they qualify.
| Step | Working | Result |
|---|---|---|
| Allowance transferred | Fixed amount | £1,260 |
| Alex’s Personal Allowance after transfer | £12,570 – £1,260 | £11,310 |
| Alex’s tax | £9,000 is below £11,310 | £0 |
| Sam’s Personal Allowance after transfer | £12,570 + £1,260 | £13,830 |
| Sam’s tax saving | £1,260 x 20% | £252 |
Sam’s tax bill falls by £252 for that year. Alex still has no tax to pay, so the couple is better off by £252 overall.
How to claim, and claiming for earlier years
The partner giving up the allowance usually applies, online through the government’s Marriage Allowance service, and the claim then adjusts the receiving partner’s tax code or Self Assessment calculation. If the receiving partner files a Self Assessment return, the allowance is normally recorded on their return. In many cases you can also backdate a claim for earlier tax years, up to four years before the current one, provided you met the conditions in each of those years. Each year has its own allowance figure and tax rates, so check current HMRC guidance before working out a total. If a claim reveals an error on a past return, our guide to amending a Self Assessment tax return explains how to correct it.
When circumstances change
A claim can stop being valid, for example if the receiving partner becomes a higher-rate taxpayer or the giving partner’s income rises above the Personal Allowance. Marriage Allowance can also be cancelled, and the effect of a cancellation depends on the timing. Check your tax code and last tax calculation each year. The £12,570 Personal Allowance and your tax code show how allowances flow into the amount you pay, and Self Assessment if you earn under £12,570 covers the lower earner’s side.
Common mistakes
- Assuming couples who live together but are not married or in a civil partnership qualify.
- Claiming when the receiving partner is a higher-rate taxpayer.
- Forgetting to claim for earlier years when eligible.
- Not telling HMRC when circumstances change, such as a pay rise taking someone over the limit.
- Transferring the allowance when the lower earner could use it, meaning a smaller saving than expected.
Practical checklist
- Confirm you are married or in a civil partnership.
- Check each partner’s expected income for the tax year.
- Confirm the receiving partner pays tax at no more than the basic rate.
- Apply online and keep the confirmation.
- Check whether earlier years can be claimed.
- Review your claim each year.
How SATR can help
SATR, a trading style of Accotax, has qualified UK accountants who will check your eligibility and file your return online for a fixed fee from £199 + VAT. You can order online.
This article is general information, not personal tax advice.
Marriage Allowance and your Self Assessment return
If you are already in Self Assessment, Marriage Allowance is not a separate filing. The giving partner’s claim is made through the online service, and on your return the allowance appears in the section for tax reliefs and allowances. A partner who receives the allowance and files a return should check that it has been picked up, because a missing entry means a higher bill than necessary. If you are employed only and not in Self Assessment, HMRC normally adjusts your tax code instead, so you see the benefit through lower deductions during the year.
Because a lower earner may have profits from self-employment, it is worth checking whether they are required to file in the first place. Even with income below £12,570, someone who is self-employed may still choose to file, for example to show proof of income or to claim voluntary Class 2 National Insurance for State Pension purposes. Where the transfer reduces a person’s own allowance, they should make sure their income remains below the reduced figure of £11,310, or some of their income could become taxable.
Frequently asked questions
Does it cancel automatically each year?
The claim continues until you cancel it or your circumstances change.
Can pensioners claim it?
Yes, if the age-related rules and income conditions are met.
Can I claim Marriage Allowance if my partner is a higher-rate taxpayer?
Generally no. The partner receiving the allowance must be a basic-rate taxpayer. Check current HMRC guidance for the position in Scotland.
Does Marriage Allowance reduce the State Pension or benefits?
It only affects tax calculations. Check current HMRC guidance if you also receive means-tested benefits, as the effect of any claim depends on your circumstances.
Can I backdate a claim?
Often yes, for up to four earlier tax years where you met the conditions in each year. Check current HMRC guidance on the allowance figure for each year.
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The Bottom Line
Marriage Allowance is worth up to £252 a year for couples where one partner earns below £12,570 and the other is a basic-rate taxpayer — and you can backdate it up to four years. The claim is made through GOV.UK, not your tax return, but if you file Self Assessment, check the allowance has been picked up on your calculation.
Our qualified UK accountants will check your eligibility and file your return for a fixed fee from £199 + VAT — order online now and leave the rest to us.
