Marriage Allowance is one of the simplest tax reliefs in the UK system, and also one of the most under-claimed. If you’re married or in a civil partnership and one of you earns less than the personal allowance, there’s a good chance you’re entitled to a few hundred pounds a year that HMRC won’t hand over unless you ask for it.
What it actually is
Marriage Allowance lets the lower-earning partner transfer part of their unused Personal Allowance to the higher-earning partner, reducing the higher earner’s tax bill. For 2026/27, you can transfer £1,260 of the £12,570 Personal Allowance.
Because the transfer is worth 20% of £1,260, the saving is £252 a year for 2026/27 — and it’s been the same amount since 2021/22, because the Personal Allowance has been frozen at £12,570 over that period.
Who’s eligible
- You’re married or in a civil partnership (it doesn’t apply to unmarried couples, however long you’ve lived together).
- One partner earns below the Personal Allowance (£12,570 for 2026/27) — including anyone not working, on a low part-time income, or living off savings interest below the threshold.
- The other partner is a basic-rate taxpayer — broadly, earning between £12,571 and £50,270. If the higher earner is a higher or additional-rate taxpayer, you don’t qualify.
- Both partners were born on or after 6 April 1935 (couples with an older partner may instead be better off with the separate, more generous Married Couple’s Allowance).
How to claim it
The lower earner applies — not the person who’ll actually benefit from the tax saving. It’s a straightforward online application at gov.uk, needing both partners’ National Insurance numbers and, for the applicant, a form of ID to verify identity. Once approved, it renews automatically every year until either of you cancels it or your circumstances change (for example, income rising above a threshold, divorce, or bereavement).
You can backdate it
If you were eligible in previous years but never claimed, you can backdate your claim by up to four tax years. Since the transfer has been worth £252 a year consistently since 2021/22, a full backdated claim covering the four previous years plus the current year can be worth over £1,000 in a single claim — paid as a lump sum or an adjustment to the higher earner’s tax code, depending on how HMRC processes it.
A common misconception
Some couples assume this only applies if one partner isn’t working at all. That’s not the requirement — what matters is whether the lower earner’s income is below £12,570, whether that’s £0, £8,000, or £12,000. Plenty of couples with two working partners still qualify if one earns a modest part-time or lower salary.
Why it’s worth checking now
HMRC doesn’t proactively tell people they’re eligible — it’s an opt-in claim, not something applied automatically through PAYE. With income tax thresholds frozen until April 2031, more people are drifting into or out of eligibility each year as pay rises, so it’s worth rechecking your situation periodically, not just assuming last year’s answer still applies.
The bottom line
If one of you earns under £12,570 and the other is a basic-rate taxpayer, this is close to free money — a five-minute application for a saving that renews every year without you having to do anything again. Check eligibility and apply directly at gov.uk/marriage-allowance. Once easy wins like this are banked, it’s worth turning to the bigger decisions, like where your next £1,000 of tax-efficient saving should go, ISA or SIPP.
This article is provided for general information and does not constitute tax advice. Eligibility and figures depend on personal circumstances and can change. If you're unsure whether you qualify, check directly on gov.uk or speak to HMRC.
Sources
- GOV.UK Marriage Allowance guidance
- Fidelity International 2026/27 tax allowances guide
- HMRC Personal Allowance guidance.
