To claim Marriage Allowance, the lower-earning partner applies to HMRC, fastest online at gov.uk/apply-marriage-allowance, to transfer £1,260 of their unused Personal Allowance to their husband, wife or civil partner. This cuts the higher earner's tax bill by up to £252 for the 2026/27 tax year. You'll need both your National Insurance numbers and a way to prove your identity, such as a recent payslip or passport.
It takes about ten minutes, and once set up it renews automatically each year until you cancel it.
Who is eligible for Marriage Allowance?
You can claim Marriage Allowance in 2026/27 if all of these apply:
- You're married or in a civil partnership (simply living together doesn't count).
- The lower earner has income below the Personal Allowance, usually under £12,570.
- The higher earner pays Income Tax at the basic rate, meaning taxable income between £12,571 and £50,270.
In short, one of you must be a non-taxpayer (or close to it) and the other a basic-rate taxpayer. If the higher earner falls into the higher-rate band above £50,270, you can't claim, the transfer would simply move the tax around rather than save it.
What if the higher earner is in Scotland?
Scottish taxpayers are eligible too, but the bands differ. For 2026/27 you generally qualify if the higher earner pays the starter, basic or intermediate rate, usually income between £12,571 and £43,662. The £252 saving still applies because it's worked out against the UK-wide Personal Allowance.
How much is Marriage Allowance worth?
The transfer is 10% of the Personal Allowance, £1,260, given to the recipient as a tax reduction:
| Tax year | Allowance transferred | Tax saving |
|---|---|---|
| 2026/27 | £1,260 | up to £252 |
| 2025/26 | £1,260 | up to £252 |
| 2024/25 | £1,260 | up to £252 |
The saving is "up to" £252 because it depends on the recipient actually having enough basic-rate tax to wipe out. If the higher earner only earns a little over £12,570, the benefit may be smaller.
Want to see how the transfer changes your take-home pay? Run both incomes through our Income Tax calculator to check the figures before you apply.
How to claim Marriage Allowance: 3 ways
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The lower-earning partner is the one who makes the claim, because they're the one giving up part of their allowance.
1. Online (quickest)
Apply through the official HMRC service at gov.uk/apply-marriage-allowance. You'll usually get an email confirmation within 24 hours. You need:
- Your National Insurance number and your partner's.
- Proof of identity (passport, payslip, P60, or details from your tax credit/Self Assessment record).
2. By post
Use form MATCF, available on gov.uk. This is the route to take if you don't have online access or can't verify your identity digitally.
3. By phone or Self Assessment
You can apply by calling the HMRC Income Tax helpline. If you already file a Self Assessment return, you can claim through the return instead, useful if you have other income to report anyway.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate your claim by up to four tax years, provided you were eligible in each one. From 2026/27 that means you can reach back to the 2022/23 tax year. Each backdated year is worth up to £252, so a full backdated claim plus the current year can total well over £1,000 as a one-off refund.
HMRC pays the backdated amount as a lump sum or adjusts the recipient's tax code, you don't lose it by claiming late.
Marriage Allowance vs Married Couple's Allowance
These are two different reliefs, and people often confuse them.
- Marriage Allowance, covered here, for couples where one partner earns under the Personal Allowance.
- Married Couple's Allowance, only available if at least one partner was born before 6 April 1935. It's more generous but tied to that age threshold.
You can't claim both. If one of you was born before 6 April 1935, check Married Couple's Allowance first, as it's usually worth more.
When does Marriage Allowance stop?
The transfer renews automatically each year, so you only apply once. You should tell HMRC to cancel it if:
- Your income changes and the lower earner becomes a taxpayer, or the higher earner moves into the higher-rate band.
- You divorce or dissolve the civil partnership.
- One partner dies (the surviving partner should contact HMRC; backdated relief may still apply for the year).
Cancelling mid-year usually applies from the start of that tax year for separations, or the end of the year if you both agree to stop. Getting the timing wrong can leave one of you with an unexpected tax bill, so check before you cancel.
Common questions
A few quick answers we hear often:
- Does it affect the lower earner's tax? Only if their income rises above £11,310 (the reduced allowance after transferring £1,260), below that, there's no downside.
- Can both of us claim? No, only one transfer per couple, made by the lower earner.
- Do we need to reapply each year? No, it carries forward automatically.
For more on allowances, tax codes and personal tax, see our FAQ.
Talk to a Zmartly accountant
Marriage Allowance is one of the simplest tax savings to miss, especially the backdated years. If you're unsure whether you qualify, want to claim several years at once, or your income is close to the band thresholds, a quick check pays for itself. Get in touch with a Zmartly accountant and we'll confirm your eligibility and handle the claim with you.
This article reflects 2026/27 rates and is general guidance, not personal tax advice. Figures are based on HMRC's Marriage Allowance guidance.
