Marriage Allowance UK 2026/27: Who Qualifies and How to Claim
Quick answer
Marriage Allowance lets one spouse or civil partner transfer GBP 1,260 of their Personal Allowance to the other. The lower earner must have income below the GBP 12,570 Personal Allowance and the other must be a basic-rate taxpayer. It cuts the couple tax by up to GBP 252 a year.
Marriage Allowance at a glance
| Feature | Marriage Allowance 2026/27 |
|---|---|
| Who can claim | Couples who are married or in a civil partnership |
| Lower earner income | Below the Personal Allowance, usually GBP 12,570 |
| Higher earner tax band | Basic-rate taxpayer, usually income between GBP 12,571 and GBP 50,270 (GBP 12,571 to GBP 43,662 in Scotland) |
| Amount transferred | GBP 1,260 of the lower earner Personal Allowance |
| Annual tax saving | Up to GBP 252 a year for the couple |
| Backdating | Claims can be backdated to the 2022 to 2023 tax year for any years you were eligible |
| Tax code for the receiver | Ends in M (they have received the transfer) |
| Tax code for the giver | Ends in N (they have transferred part of their allowance) |
Marriage Allowance is a tax break for married couples and civil partners where one person earns too little to use all of their tax-free Personal Allowance. That partner can hand 10% of their allowance, GBP 1,260 in 2026/27, to the other, as long as the receiving partner is a basic-rate taxpayer. The table above sets out the eligibility rules, the figures, and the tax codes that signal the transfer on each partner payslip.
The saving is up to GBP 252 a year, and because you can backdate a claim to the 2022 to 2023 tax year, a first-time claim can be worth more than a single year on its own. The lower earner makes the claim, usually online through their Personal Tax Account. Once it is set up, the transfer renews automatically each year until one of you cancels it. After a successful claim the receiver tax code ends in M and the giver code ends in N.
The two new codes are the clearest sign the allowance is active, and they sit alongside the rest of the system covered in our UK tax codes explained guide and the deep dive on what the 1257L tax code means. If a wrong code or a missed year means you have overpaid, our guide to claiming a UK tax refund walks through the HMRC process, and Marriage Allowance is one of the items worth reviewing in the new tax year investor checklist.
Frequently asked questions
How much is Marriage Allowance worth?
It transfers GBP 1,260 of the lower earner Personal Allowance to their partner, reducing the couple Income Tax by up to GBP 252 in the tax year (6 April to 5 April the next year).
Who is eligible for Marriage Allowance?
You must be married or in a civil partnership. The lower earner normally needs income below the Personal Allowance, usually GBP 12,570, and the other partner must pay Income Tax at the basic rate, usually income between GBP 12,571 and GBP 50,270 (GBP 12,571 to GBP 43,662 in Scotland).
Can I backdate Marriage Allowance?
Yes. You can backdate a claim to the 2022 to 2023 tax year for any years you were eligible, which can be worth several hundred pounds on top of the current year saving.
How do I cancel Marriage Allowance?
The allowance transfers to your partner every year until you cancel it. You can stop it through your Personal Tax Account on gov.uk or by contacting HMRC, for example if you separate or your income changes.
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.