Marriage Allowance: the £252 a year many couples never claim
Who qualifies, how to apply in ten minutes, how to backdate four years and when it can leave you worse off
Marriage Allowance lets one spouse or civil partner hand £1,260 of unused Personal Allowance to the other. It is worth up to £252 a year in 2026/27 and can be backdated four tax years, so a first claim can bring in over £1,000. It takes a few minutes online, yet a large number of eligible couples have never applied.
Who qualifies
You need to tick all of these:
- You are married or in a civil partnership. Living together is not enough.
- One of you earns less than the Personal Allowance of £12,570. That could be a stay-at-home parent, a part-time worker, a carer or someone with a small pension.
- The other pays basic-rate tax. In England, Wales and Northern Ireland that means income between £12,571 and £50,270. In Scotland the recipient must pay the starter, basic or intermediate rate.
If the higher earner pays 40% or more, you cannot claim. Neither of you needs to be working. A pensioner couple where one has a small State Pension and the other has a workplace pension is a classic case.
How much it is worth
The lower earner gives up £1,260 of allowance. The higher earner's tax bill falls by 20% of that, which is £252. The recipient's tax code gains an M suffix and the giver's gains an N suffix.
| Tax year | Maximum saving |
|---|---|
| 2026/27 | £252 |
| 2025/26 | £252 |
| 2024/25 | £252 |
| 2023/24 | £252 |
| 2022/23 | £252 |
The Personal Allowance has been frozen at £12,570 since 2021, so the figure has not moved. Claiming now for all five years listed gives a maximum of £1,260. Backdated years are paid as a lump sum by bank transfer or cheque. The current year comes through the recipient's tax code, so their take-home pay rises slightly.
How to apply
- The lower earner applies, not the higher earner. This trips people up.
- Go to the Marriage Allowance page at gov.uk. You need both National Insurance numbers and a form of ID such as a passport, payslip or P60.
- Choose which years to include. Tick every year you were eligible.
- HMRC confirms by email or letter and adjusts both tax codes.
The transfer then renews automatically every year until you cancel it. You do not need to reapply.
If the lower earner completes a self-assessment return, they can claim there instead. If your partner has died since April 2022, you can still claim for the years they were alive by phoning HMRC.
When it can backfire
Marriage Allowance is not always a good idea, and once made it applies for the whole tax year.
- If the lower earner's income is between £11,310 and £12,570, giving away £1,260 of allowance pushes them into paying a little tax. The couple still gains overall, because the recipient saves more than the giver loses, but check the maths.
- If the lower earner's income rises above £12,570 mid-year, for example because they start a new job, they will owe tax on the transferred slice. Cancel the transfer when circumstances change.
- If the higher earner tips into 40% tax, HMRC will unwind the claim for that year.
- It cannot be used to reduce tax on savings interest or dividends beyond the ordinary rules, so do not expect it to help a large investment income.
To cancel, use your personal tax account or phone HMRC. If you cancel because of divorce or a partner's death, the change can be backdated to the start of the tax year. Otherwise it ends at the next 5 April.
What to do next
Check both incomes for 2026/27. If one of you is under £12,570 and the other is a basic-rate taxpayer, apply today and tick the earlier years. Set a reminder to review it each April, particularly if either of you is about to change hours, retire or take a pay rise.