How much is the UK marriage allowance worth in 2026/27?

The marriage allowance is worth £252 per year in 2026/27. One partner transfers £1,260 of their personal allowance to the other, who then pays 20% less tax on that £1,260 — a saving of £252. The allowance is fixed at 10% of the personal allowance (£12,570 × 10% = £1,260).

Who is eligible for marriage allowance?

You are eligible if you are married or in a civil partnership, one partner earns less than the personal allowance (£12,570 in 2026/27) or has unused allowance, and the receiving partner pays income tax at the basic rate (20%). The receiving partner must not pay higher or additional rate tax — if their income exceeds £50,270 (£43,662 in Scotland) they do not qualify.

Can I backdate a marriage allowance claim?

Yes. You can backdate a marriage allowance claim for up to four previous tax years (2022/23, 2023/24, 2024/25, and 2025/26) if you were eligible in those years. The backdated refund is paid as a lump sum and is worth up to £1,008 (four years × approximately £252). The refund goes to the receiving partner.

Does marriage allowance affect my tax code?

Yes. When marriage allowance is in place, HMRC updates both partners' tax codes. The giving partner's code changes to 1131N (allowance reduced by £1,260 to £11,310). The receiving partner's code changes to 1383M (allowance increased by £1,260 to £13,830). The tax saving is reflected automatically in the receiving partner's payslip.

How do I claim marriage allowance?

The lower-earning partner applies online via HMRC at gov.uk/apply-marriage-allowance. You will need both National Insurance numbers and your marriage or civil partnership date. The application takes around 10 minutes. HMRC processes most claims within 30 days. Once set up, the allowance automatically renews each year unless you cancel it.

What happens if the receiving partner becomes a higher rate taxpayer?

If the receiving partner's income rises above £50,270 (higher rate threshold in England, Wales, and Northern Ireland), the marriage allowance is cancelled automatically by HMRC. You do not need to apply to cancel it, though you should notify HMRC of the income change via your personal tax account to ensure your codes are updated promptly.

UK Marriage Allowance 2026/27 — Save Up to £252 in Tax (or £1,008 Backdated)

The UK marriage allowance lets the lower-earning spouse or civil partner transfer £1,260 of their personal allowance to their partner. The receiving partner pays £252 less in income tax each year. Couples who have never claimed can backdate up to four tax years for a lump-sum refund of up to £1,008. An estimated 2.4 million eligible couples are not claiming this allowance.

Marriage Allowance at a Glance

Detail	2026/27 figure
Amount transferred	£1,260 (10% of personal allowance)
Annual tax saving	£252
Maximum backdated refund (4 years)	Up to £1,008
Giving partner’s new personal allowance	£11,310 (tax code 1131N)
Receiving partner’s new personal allowance	£13,830 (tax code 1383M)
Application route	gov.uk/apply-marriage-allowance

Who Is Eligible?

You can claim marriage allowance if all four conditions apply:

You are married or in a civil partnership. Cohabiting (living together without being married or in a civil partnership) does not qualify.
One partner earns below the personal allowance. The lower earner must have income below £12,570 — or at least have unused personal allowance. Common examples: one partner does not work, works part-time, or is retired with a small pension.
The other partner is a basic rate taxpayer. The receiving partner must pay income tax but only at 20% (basic rate). Their income must be between £12,570 and £50,270 (or £43,662 if they are a Scottish taxpayer).
Neither partner pays higher or additional rate tax. If the receiving partner earns above the higher rate threshold, they are not eligible.

Eligibility Quick Check

Situation	Eligible?
One partner not working, other earns £30,000	✅ Yes
One partner earns £10,000, other earns £45,000	✅ Yes
Both partners earn £25,000	❌ No — lower earner has no unused allowance
One partner earns £0, other earns £55,000	❌ No — receiving partner pays higher rate tax
Civil partners (not married)	✅ Yes — civil partnerships qualify
Cohabiting couple	❌ No — must be married or civil partners

How It Works: Step by Step

Step 1: Identify the giving partner. This is the lower earner — the one whose income is below £12,570 or who has unused personal allowance.

Step 2: Apply online. The giving partner applies at gov.uk/apply-marriage-allowance. You need both NI numbers and the date of marriage or civil partnership.

Step 3: HMRC updates both tax codes. The giving partner’s code changes from 1257L to 1131N (personal allowance reduced by £1,260). The receiving partner’s code changes to 1383M (personal allowance increased by £1,260).

Step 4: Tax saving applied automatically. The receiving partner’s employer deducts £252 less in income tax across the year — roughly £21/month.

Step 5: Automatic renewal. Once set up, marriage allowance renews each tax year automatically. You do not need to reapply unless your circumstances change.

Worked Example: Couple Where One Partner Works Part-Time

Partner A (giving): Part-time income of £8,000/year. Personal allowance £12,570 — fully covers income, so no income tax is paid. Transfers £1,260 of unused allowance to Partner B.
Partner B (receiving): Full-time income of £38,000/year.

Without marriage allowance:

Item	Amount
Gross salary	£38,000
Personal allowance	£12,570
Taxable income	£25,430
Income tax (20%)	£5,086/year

With marriage allowance:

Item	Amount
Gross salary	£38,000
Increased personal allowance	£13,830
Taxable income	£24,170
Income tax (20%)	£4,834/year

Annual saving: £252. Monthly saving: £21.

Over 10 years that is £2,520 in tax saved — simply by applying online once.

Backdating: How to Claim Up to £1,008

If you were eligible in previous years but never claimed, you can backdate for up to four tax years. For a claim made in 2026/27, you can potentially claim for:

Tax year	Approximate saving
2022/23	~£252
2023/24	~£252
2024/25	~£252
2025/26	~£252
Total backdated refund	~£1,008

The backdated refund is paid directly to the receiving partner as a lump sum. You can include backdating in the same online application — there is no separate process.

Important: To backdate successfully, both partners must have been eligible (i.e., within the income limits) in each year you are claiming for.

How Marriage Allowance Affects Your Tax Code

When marriage allowance is active, both partners’ tax codes change:

Partner	Old code	New code	Allowance
Giving (lower earner)	1257L	1131N	£11,310
Receiving (higher earner)	1257L	1383M	£13,830

The N suffix on the giving partner’s code tells HMRC and their employer that £1,260 has been given away. The M suffix on the receiving partner’s code tells their employer that they have received an extra £1,260 of allowance from a spouse.

If your payslip shows the old 1257L code after you have claimed marriage allowance, contact HMRC — the saving will not be applied until the code is updated.

Cancelling Marriage Allowance

Circumstances when you should cancel:

You separate or divorce
The receiving partner’s income rises above £50,270 (£43,662 in Scotland)
The giving partner’s income rises above the personal allowance and they now pay higher rate tax
You have other reasons (e.g., giving partner now earning significantly above the allowance)

Cancel via your HMRC personal tax account. The change typically takes effect from the next tax year. You may owe some tax for the year in which circumstances changed if the allowance was applied for part of the year and was no longer appropriate.

Marriage Allowance vs Married Couple’s Allowance

These are different reliefs. Married Couple’s Allowance is available to married couples where one partner was born before 6 April 1935. It provides 10% of an allowance (currently up to £10,375, so a saving of £1,037.50/year at the minimum) and can be worth significantly more than standard marriage allowance. If one of you was born before 6 April 1935, you may qualify for Married Couple’s Allowance instead — check at gov.uk/married-couples-allowance.

Allowance	Who qualifies	Annual saving
Marriage Allowance	Married/civil partners, basic rate payer	£252
Married Couple’s Allowance	One partner born before 6/4/1935	Up to £1,037.50

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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