Guides · Marriage Allowance
Marriage Allowance UK — the £252 transfer, eligibility, and how to claim
What Marriage Allowance is
Marriage Allowance is a UK-specific tax break. It allows a married couple or civil partnership to transfer a portion of the lower-earner's unused Personal Allowance to the higher-earner. The transfer is automatic once registered — it shows up in the recipient's tax code.
For 2026/27, the transferable amount is £1,260 (10% of the £12,570 Personal Allowance). The tax saving is £1,260 × 20% (basic rate) = £252 per year. Both figures are indexed when the Personal Allowance changes.
The transfer does not change the lower-earner's tax position — they don't pay more tax because they gave away part of their allowance. They simply have less of it to use themselves (which is fine if they don't have enough income to use it).
Eligibility
Two conditions, both required:
- One partner is a basic-rate taxpayer. Their income must be between £12,570 (Personal Allowance) and £50,270 (higher-rate threshold) for 2026/27 — that's £12,570 to £50,270 of taxable income, or gross income up to roughly £50,000-£55,000 depending on other factors.
- The other partner is a higher-rate taxpayer. Their income must be over £50,270. Note that the Marriage Allowance transfer itself can be received by a higher-rate taxpayer but not by an additional-rate taxpayer (above £125,140).
Both partners must be:
- Married or in a civil partnership (not cohabiting).
- UK resident for tax purposes.
Common scenarios that qualify:
- One partner earns £30,000, the other earns £80,000.
- One partner is a stay-at-home parent, the other earns £60,000.
- One partner is a student earning £15,000 part-time, the other earns £55,000.
Common scenarios that don't qualify:
- Both partners are higher-rate taxpayers (both earn over £50,270).
- Both partners are basic-rate taxpayers — neither needs the transfer.
- The higher earner is additional-rate (above £125,140) — the transfer doesn't apply.
- The couple isn't married or in a civil partnership.
How much it saves
£252 per year, plus back-claim potential.
Worked example:
| Item | Higher earner (£70,000) | Lower earner (£25,000) |
|---|---|---|
| Gross income | £70,000 | £25,000 |
| Personal Allowance (without transfer) | £12,570 | £12,570 |
| Taxable income | £57,430 | £12,430 |
| Tax (basic × £37,700, higher on rest) | £14,002 | £2,486 |
| With Marriage Allowance transfer | ||
| Lower earner's transferred allowance | +£1,260 | −£1,260 |
| Higher earner's PA (effective) | £13,830 | £11,310 |
| Higher earner's tax | £13,750 (−£252) | |
| Lower earner's tax | £2,262 (saves £224) | |
| Combined tax saving | £252 (paid by higher earner) | |
The £252 is a tax saving on the higher earner. The lower earner pays slightly more tax because their reduced Personal Allowance means more of their income is taxable — but they didn't use the allowance anyway, so the net effect is zero-cost to them and £252 saved by the couple.
How to claim
The lower earner applies; the higher earner receives the transfer via their tax code.
- The lower earner applies via the Marriage Allowance service on GOV.UK, or by post using Form 18 (less common).
- The application asks for both partners' National Insurance numbers and dates of birth.
- HMRC checks eligibility and issues the higher earner a new tax code reflecting the additional £1,260 Personal Allowance.
- The new tax code takes effect at the start of the next tax year (Marriage Allowance cannot be applied mid-year).
- From the 2026/27 tax year onward, the higher earner's employer deducts less income tax from each pay period.
The application takes about 5-10 minutes online. Most couples hear back within 2-4 weeks with the new tax code confirmation.
Back-claims
Marriage Allowance can be back-claimed for up to 4 previous tax years. That's up to £252 × 4 = £1,008 of missed savings recoverable.
Example: a couple who qualified for Marriage Allowance continuously from 2022/23 to 2026/27 but only claimed in 2026 can recover:
- 2022/23 — £252
- 2023/24 — £252
- 2024/25 — £252
- 2025/26 — £252
- 2026/27 — £252 (current year)
Total recoverable: £1,008 + £252 (current year), refunded via the higher earner's tax code or as a one-off payment.
The back-claim is part of the standard Marriage Allowance application — no separate form required. HMRC will automatically include any qualifying past years.
Interaction with other allowances
Marriage Allowance + Personal Allowance taper
If the higher earner is over £100,000, the Personal Allowance is being tapered. Marriage Allowance adds £1,260 to the effective Personal Allowance, but the taper calculation subtracts the transferred amount from the lower earner's allowance, then applies the taper to the higher earner on the combined income. The taper effectively neutralises the benefit — Marriage Allowance does not save tax if the higher earner is in the taper zone.
Marriage Allowance + Marriage Allowance transfer (split)
You cannot double-count. The transfer is one-way only. Either the lower earner transfers to the higher earner, or not at all.
Marriage Allowance + Scottish income tax
Marriage Allowance works the same in Scotland. The Personal Allowance is UK-wide; only the bands below the higher-rate threshold differ. The transfer reduces the higher earner's taxable income at basic-rate (in Scotland, starter rate + basic rate combined).
Marriage Allowance + Welsh rates
Welsh income tax adds 10p on basic-rate income, 14p on higher-rate income. The Personal Allowance is unchanged, so Marriage Allowance still transfers £1,260 of it. The £252 saving comes from the 20% UK basic rate, not the additional Welsh rate.
When it's not worth it
Skip Marriage Allowance if any of these apply:
- Both partners earn under £50,270. Neither is in the higher-rate band; the transfer doesn't help.
- The higher earner is over £125,140. Additional-rate taxpayers can't benefit from the transfer — their income is taxed at 45% above that threshold, and the £1,260 transfer (worth £252 at basic rate) wouldn't apply.
- The higher earner is in the £100k Personal Allowance taper zone. The taper effectively cancels out the benefit.
- The couple isn't married or in a civil partnership. Cohabiting couples don't qualify, regardless of how long they've lived together.
- One partner has a Scottish tax code. The transfer still works, but the savings are at Scottish basic-rate, which is different from UK basic-rate.
Quick eligibility check: if one partner earns £12,570-£50,270 and the other earns £50,270-£125,140, it's worth claiming. If either number is outside that range, the value of Marriage Allowance is zero or close to it.