by Asim Abbas
11 November 2026 
Marriage Allowance: how couples can save up to £252 a year
Marriage Allowance: how couples can save up to £252 a year
Marriage Allowance lets one partner pass part of their unused personal allowance to the other. It’s worth up to £252 a year, yet many eligible couples have never claimed it.
- Transfer £1,260 of personal allowance to your partner
- Saves up to £252 a year in 2026/27
- The receiving partner must be a basic rate taxpayer
- Backdate up to four years for a lump-sum refund
You can also backdate a claim for up to four previous tax years, so a first claim can bring a useful refund.
This guide explains who qualifies in 2026/27, how much you can save and how to apply.
What is Marriage Allowance?
Everyone has a personal allowance of £12,570, the income you can earn before paying Income Tax. If you earn less than that, part of your allowance goes unused. Marriage Allowance lets you transfer £1,260 of it, 10% of the allowance, to your spouse or civil partner, reducing their tax by up to £252 a year.
Who qualifies?
- You are married or in a civil partnership (living together isn’t enough)
- The partner transferring the allowance has income below £12,570
- The partner receiving it pays tax at the basic rate, so income up to £50,270 (or £43,662 in Scotland)
- You were both born on or after 6 April 1935
If either of you was born before 6 April 1935, the Married Couple’s Allowance may give a bigger saving instead.
How much will you save?
| Tax year | Amount transferred | Maximum saving |
|---|---|---|
| 2026/27 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2022/23 | £1,260 | £252 |
Because the personal allowance has been frozen, the saving has stayed at £252. Backdating to 2022/23 can bring a refund of up to £1,008 for the four earlier years, plus the current year’s saving.
Income tax calculator
See each partner’s 2026/27 tax.
Priya works part time and earns £9,000. Her husband Dan earns £34,000 as an employee. Priya transfers £1,260 of her allowance, which she wasn’t using. Dan’s personal allowance rises to £13,830 and his tax falls by £252 a year. Priya still pays no tax because her own income stays below her reduced allowance of £11,310.
Things to watch out for
- The lower earner’s income must stay low: after the transfer their allowance falls to £11,310, so if they earn between £11,310 and £12,570 they will pay some tax and the net saving shrinks
- Savings and dividends count: income from all sources matters, not just wages
- Self-employed partners: profits count towards the £12,570 limit
- Higher rate taxpayers can’t receive it: if the receiving partner moves into the 40% band, the claim should be cancelled
Fixed-fee accountancy support
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Get a fixed-fee quoteCall 0161 531 4179How to apply
The lower earner applies online through HMRC’s Marriage Allowance service, using both partners’ National Insurance numbers. Once set up, the transfer renews automatically each year until you cancel it or your circumstances change. If you file a Self Assessment return, you can also claim on the return itself.
When circumstances change
If you separate, divorce or your partner dies, or the lower earner’s income rises above the personal allowance, you should cancel or review the claim. If your partner dies, the transfer can stay in place for the rest of that tax year. Our Self Assessment team can check whether a claim makes sense alongside other reliefs, and our income tax calculator shows how much tax each of you pays.
What should I do next?
One under £12,570, one basic rate.
The lower earner applies.
Claim earlier years too.
Frequently Asked Questions
How much is Marriage Allowance worth in 2026/27?
Up to £252 a year. The lower earner transfers £1,260 of personal allowance to their partner.
Can unmarried couples claim?
No. You must be married or in a civil partnership.
How far back can I claim?
Up to four previous tax years, so a claim made in 2026/27 can go back to 2022/23.
Can a higher rate taxpayer receive Marriage Allowance?
No. The receiving partner must pay tax at the basic rate (or the starter, basic or intermediate rate in Scotland).
Do I need to reapply every year?
No. The transfer continues automatically until it is cancelled or your circumstances change.
Can I claim if I’m self-employed?
Yes, as long as the income conditions are met. Self-employed profits count towards the limits.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
