Married couples and civil partners can save up to £252 a year through a useful tax break – yet over two million people could be missing out.
Marriage Allowance lets husbands, wives and civil partners transfer part of their tax-free personal allowance to their higher-earning partner, but HMRC says two million people do not take advantage of this tax-saving opportunity.
The tax break is worth up to £252 per tax year and you can backdate it by up to four years, meaning you could claw back over £1,000.
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HMRC says many people are unaware they are eligible for the tax perk, particularly couples where one partner has retired, has given up work to take on caring responsibilities, is doing a part-time or low-paid job, or is unable to work due to a long-term health condition.
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Newly-married couples or those who have become civil partners recently may also not be aware that they could potentially qualify for the tax break.
What is the Marriage Allowance?
The Marriage Allowance was introduced by the then Conservative government in 2013, taking effect in April 2015.
It applies to couples where one partner does not pay income tax – or their income is below the £12,570 personal allowance – and the other partner pays basic-rate income tax.
This means the higher earner's income must be between £12,571 and £50,270 (£43,662 in Scotland).
This tax break is not available for those who are higher-rate or additional-rate taxpayers.
The couple must be married or in a civil partnership. Cohabiting does not count.
The Marriage Allowance works by transferring up to £1,260 (10%) of the lower-earning partner’s personal allowance to their spouse or civil partner who earns more. New tax codes are issued reflecting this.
It doesn’t matter if you are currently receiving a pension, or you live abroad - as long as you get a tax-free personal allowance, you can apply.
Both partners must have been born on or after 6 April 1935. If not, you can apply for the married couple’s allowance instead, which is worth between £453 and £1,170 for the 2026/27 tax year.
How much can I save?
The marriage allowance for the 2026/27 tax year is worth up to £252 a year. The exact amount depends on how much both partners earn. You can check how much you could save by using the government’s Marriage Allowance calculator.
When part of the personal allowance is transferred, one person may have to pay more tax while the other pays less tax – but the couple will still pay less tax overall.
For example, if your income was £11,500 and your personal allowance £12,570, this would mean you don’t pay income tax. If your partner’s income was £20,000 and their personal allowance was £12,570, they would pay tax on £7,430. This means as a couple you would be paying income tax on £7,430.
By claiming Marriage Allowance and transferring £1,260 of your personal allowance to your partner, your personal allowance would become £11,310 and your partner would see their taxable income reduced by £1,260.
It would see you paying tax on £190 but your partner would only pay tax on £6,170. This would lower your overall tax bill as a couple as you would be paying income tax on £6,360 instead of £7,430, saving you £214 in tax.
If you're eligible and apply successfully, you'll automatically get a Marriage Allowance each year in future, so you don’t need to keep reapplying.
The government will also check to see if you’re owed tax relief for previous years, going back to 6 April 2022 (the 2022/2023 tax year). The maximum amounts for each year are:
- 2025/26 - £252
- 2024/25 - £252
- 2023/24- £252
- 2022/23 – £252
So, if you receive the maximum amount for the past four years, you'll receive a lump-sum payment worth £1,008.
Added together with the £252 tax bill saving for the current tax year and couples could save up to a total of £1,260.
How do I apply?
It’s quick and easy to apply. The non-taxpayer needs to apply, which can be done on the HMRC website. You’ll get an email confirming your application within 24 hours, and a new tax code within a few days if the application is successful.
If there's a problem doing the online application, you can apply via self-assessment (if you’re already registered and send tax returns) or by writing to HMRC. You can also call 0300 200 3300 with any questions.
Make sure you apply for the marriage allowance on the official site, and don’t be tempted to use a third party. Beware searching for “marriage allowance” online, as some firms may charge you for applying.
The fees can be as high as 48% of the value of the tax relief, meaning you could lose almost half of the tax benefit.
Remember that it is free to apply on the government site.
Also watch out for scams. If you’re unsure about a text claiming to be from HMRC forward it to 60599, or if it's an email, send it on to phishing@hmrc.gov.uk.
If your circumstances change and you’re no longer entitled to marriage allowance, you can cancel online or by calling HMRC.
Watch out for an unexpected tax bill if you receive the full state pension and your income exceeds your shrunken personal allowance (as a result of the marriage allowance).
