Marriage Allowance: Eligibility and How to Apply
Marriage Allowance lets you transfer £1,260 of your unused Personal Allowance to your husband, wife or civil partner. When you qualify, their Income Tax can fall by up to £252 in the 2026 to 2027 tax year. It is designed for couples where one partner earns less than the standard allowance and the other pays tax at the basic rate.
The allowance sits alongside normal Income Tax bands in England, Wales and Northern Ireland. Your tax code will show M or N when the transfer is active. For other ways to use or share allowances, see the tax hub.
How it works
You can transfer £1,260 of your Personal Allowance to your spouse or civil partner. That is 10% of the standard £12,570 allowance in 2026 to 2027.
GOV.UK illustrates the effect with an example couple. One partner earns £11,500 and the other £20,000. After transferring allowance, the lower earner’s remaining allowance is £11,310, so they pay tax on £190. The higher earner pays tax on £6,170 instead of a larger amount. Together they pay tax on £6,360 rather than £7,430, saving £214 in that example.
Your own saving may differ, but the maximum reduction in your partner’s tax from the transfer itself is £252 when they use the full £1,260 slice at the basic rate.
Who can claim
To claim, you must be married or in a civil partnership. You cannot claim if you only live together without being married or in a civil partnership.
The transferring partner must pay no Income Tax or have income below the Personal Allowance (usually £12,570).
The receiving partner must be a basic-rate taxpayer. In England, Wales and Northern Ireland that usually means taxable income between £12,571 and £50,270 before receiving the extra allowance.
In Scotland, your partner must pay tax at the starter, basic or intermediate rate, which GOV.UK describes as income usually between £12,571 and £43,662.
If you or your partner were born before 6 April 1935, Married Couple’s Allowance may give a larger benefit. You cannot get Marriage Allowance and Married Couple’s Allowance together.
How to apply
The lower earner should apply online if you both have only wage income. GOV.UK hosts the application service.
If either of you completes a Self Assessment tax return, the transferring partner fills in the Marriage Allowance section and files at least three days before the receiving partner submits their return.
Call the Income Tax helpline if you have other income such as dividends, savings or taxable benefits from employment.
Backdating
Successful claims can be backdated to 6 April of the current tax year. If you use PAYE, the adjustment through your tax code can take up to two months to appear.
You can also backdate to 6 April 2022 (2022 to 2023 tax year) for earlier years when you were eligible but did not claim.
Tax codes M and N
Once Marriage Allowance is in place, HMRC updates your tax codes. The partner receiving the allowance gets a code ending in M. The partner transferring allowance gets a code ending in N.
The transfer continues automatically each tax year until you cancel it. Check payslips or your personal tax account to confirm the codes match your expectations.
When to cancel
Cancel Marriage Allowance if your relationship ends, if your incomes change so you no longer meet the conditions, or if you simply no longer want the transfer.
Frequently asked questions
How much can we save with Marriage Allowance?
Transferring £1,260 of allowance can cut your partner's tax by up to £252 in the tax year. The exact saving depends on your incomes.
Can we claim if we live together but are not married?
No. The relief is only for married couples and civil partners, not cohabiting couples.
Can we backdate a claim?
Yes. You can backdate to 6 April 2022 for years when you were eligible, as well as the current tax year from 6 April if the claim succeeds.
What happens to our tax codes?
The partner receiving the allowance gets a code ending in M. The partner transferring gets a code ending in N. The transfer continues each year until you cancel.
Should older couples claim Marriage Allowance?
If you or your partner were born before 6 April 1935, Married Couple's Allowance may be better. You cannot receive both allowances.
Sources
Disclaimer: This article is general information and not personal financial, tax or legal advice. Check your own situation with HMRC, GOV.UK or a regulated adviser.