Marriage tax allowance: what is it and how does it work?

Marriage tax allowance offers a couple that is married or in a civil partnership the opportunity to claim tax relief if one spouse earns less than the standard personal allowance.

Here’s everything you need to know about marriage tax allowance.

What is the marriage tax allowance? 

Marriage Allowance, sometimes called the marriage tax allowance, is a tax break for married couples and civil partners where one partner has a low income.

It allows the lower earner to transfer £1,260 of their Personal Allowance to their partner, potentially cutting the couple’s tax bill by up to £252 in the 2026/27 tax year.

To be eligible:

• The lower-earning partner will usually need to have an income below the standard Personal Allowance of £12,570.

• The higher-earning partner must usually pay income tax at the basic rate. In England, Wales and Northern Ireland, this means having an income between £12,571 and £50,270.

Different income tax bands apply in Scotland. You can claim Marriage Allowance if the higher-earning partner pays the Scottish starter, basic or intermediate rate of income tax. This generally means they have an income of no more than £43,662 in 2026/27. 

How does marriage allowance work? 

To benefit from Marriage Allowance, the lower earner applies to HMRC to transfer £1,260 of their Personal Allowance to their spouse or civil partner.

In the 2026/27 tax year, the standard Personal Allowance is £12,570. Transferring £1,260 reduces the lower earner’s Personal Allowance to £11,310 and can cut their partner’s tax bill by up to £252.

You must transfer the full £1,260 – you cannot choose to transfer a smaller amount.

If the lower earner has an income between £11,310 and £12,570, they may have to pay some income tax after making the transfer. However, the couple may still pay less tax overall.

Do I qualify for marriage tax allowance? 

You will qualify for the marriage allowance if all the following apply:  

• You’re married or in a civil partnership

• You were both born on or after 6 April 1935

• One of you is a basic 20% rate taxpayer

• The other partner doesn't pay income tax or their income is below the personal allowance

How do I apply for marriage tax allowance? 

The quickest way to apply for Marriage Allowance is online through HMRC. The lower-earning partner – the person transferring part of their Personal Allowance – must make the claim.

You’ll need your National Insurance number and your partner’s National Insurance number. HMRC may also ask you to prove your identity, usually using photo ID such as a passport or driving licence.

If you’re registered for Self Assessment, you can also apply for Marriage Allowance when completing your tax return.

Once you have applied, HMRC will tell you whether your application has been successful and make any necessary changes to your tax or your partner’s tax code.

How much is the marriage tax allowance? 

The marriage tax allowance allows you to transfer £1,260 of your personal allowance to your marital or civil partner.

This could reduce your spouse’s tax by up to £252 for that year.  

Is the marriage allowance taxable? 

Marriage allowance is a tax relief. It offers couples a way of paying less tax if one partner is not using any (or all) of their personal allowance.  

How does the marriage allowance get paid? 

You don't usually receive Marriage Allowance as a payment into your bank account. Instead, HMRC adjusts the amount of income tax the higher-earning partner pays.

If they pay tax through PAYE, HMRC will usually change their tax code, reducing the tax deducted from their pay. If they complete a Self Assessment tax return, the allowance will be reflected in their tax calculation.

If you make a successful backdated claim for previous tax years, HMRC may instead issue a tax refund for the amount you are owed, as a cheque in the post.

Can self-employed people claim marriage allowance? 

You may qualify if you are married or in a civil partnership, one partner has income below their Personal Allowance and the other pays basic-rate income tax.

In England, Wales and Northern Ireland, the higher earner will generally need an income of no more than £50,270 in 2026/27. Different limits apply in Scotland.

If you complete a Self Assessment tax return, Marriage Allowance can be included in your tax calculation and reduce the amount of income tax you have to pay.

Can you claim marriage allowance while on maternity leave? 

Yes, you may be able to claim Marriage Allowance while on maternity leave.

You may qualify if you are married or in a civil partnership, your income is below your Personal Allowance and your spouse or civil partner pays basic-rate income tax.

In England, Wales and Northern Ireland, they will generally need an income of no more than £50,270 in 2026/27. Different limits apply in Scotland.

Can you backdate the marriage allowance?  

Yes. You can backdate a Marriage Allowance claim by up to four tax years, provided you and your partner were eligible in each year you claim for.

In the 2026/27 tax year, this means you can currently backdate a claim as far as the 2022/23 tax year.

If your spouse or civil partner has died, you may still be able to make a backdated claim for years in which you were eligible. Contact HMRC’s Income Tax helpline for help with a claim involving a partner who has died.

How do I cancel my marriage allowance? 

You can cancel Marriage Allowance online through HMRC or by calling the Income Tax helpline on 0300 200 3300.

You should cancel the transfer if your circumstances change and you are no longer eligible, for example because your income changes or your marriage or civil partnership ends.

If your spouse or civil partner dies, different rules apply depending on which partner transferred the allowance. HMRC will adjust the Marriage Allowance accordingly, so contact HMRC if you are unsure what happens in your circumstances.

Why has my tax code changed?  

Usually, using the marriage allowance tax relief will see the recipient partner’s tax code change. It will have an ‘M’ added at the end of it, demonstrating they are receiving marriage allowance from their spouse.

The partner transferring part of their Personal Allowance will usually have an N at the end of their tax code. This shows they have transferred Marriage Allowance to their spouse or civil partner. 

How long does marriage allowance take to process or receive? 

It can take up to two months for any marriage allowance claims to go through, as HMRC needs to process each claimant's tax code in order for the refund to be issued.

If your claim results in a change to your tax code, it can take up to two months for HMRC to make the adjustment.

If you are claiming Marriage Allowance for previous tax years, HMRC may instead issue a tax refund for the amount you are owed.

Get expert financial advice

Marriage Allowance can be a simple way for eligible married couples and civil partners to reduce their tax bill by up to £252 a year. You may also be able to backdate a claim for up to four tax years.

If you’re unsure whether you qualify, or want help making the most of your tax allowances as a couple, Unbiased can connect you with an experienced financial adviser who can help you and your partner to understand your eligibility for the marriage tax allowance and make optimum use of this unique tax provision.