Freedom Isn’t Free UK Personal Finance
Tax
Marriage Allowance UK 2026/27: Who Qualifies and How to Claim
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) |