What is Marriage Allowance?
Reviewed by Assistant Operations Manager, Helen Lambkin
Reviewed by Helen Lambkin Helen Lambkin LinkedIn
Helen has been part of the RIFT family for over 12 years, and for the last 8 years, she’s been serving as our Assistant Operations Manager. She’s the go-to person for making sure the team is fully...
Read More about Helen LambkinMarriage Allowance can reduce the amount of Income Tax a married couple or civil partnership pays when one partner has income below their Personal Allowance and the other pays Income Tax at the relevant lower rates.
For the 2026/27 tax year, it lets one partner transfer £1,260 of their Personal Allowance.
That can reduce the receiving partner’s Income Tax by up to £252 for the year.
The rules are specific, so being married doesn’t automatically mean Marriage Allowance will save you money.
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How does Marriage Allowance work?
The standard Personal Allowance for 2026/27 is £12,570. Marriage Allowance lets an eligible lower-earning spouse or civil partner transfer £1,260 of their allowance to their partner.
Tax Free Personal Allowance | Transferable Amount |
Earning less than £12,570 (2026/27 tax year) | £1,260 |
For a recipient paying Income Tax at 20%, it can reduce their tax by up to £252.
Amount you won't get taxed per year | Combined saving per year |
£1,260 | £252 |
The lower earner’s own Personal Allowance falls to £11,310 after the transfer.
This means the person transferring the allowance can sometimes pay a little more tax themselves while the couple still pays less tax overall.
Who can get Marriage Allowance in 2026/27?
You must be married or in a civil partnership.
The partner transferring the allowance must normally have income below the Personal Allowance, which is usually £12,570.
In England, Wales and Northern Ireland, the receiving partner normally needs to pay Income Tax at the basic rate. This generally means income between £12,571 and £50,270 before receiving Marriage Allowance, assuming the standard Personal Allowance applies.
Scotland has different Income Tax bands. There, the receiving partner must normally pay the starter, basic or intermediate rate, which usually means income between £12,571 and £43,662.
Couples who live together but are not married or in a civil partnership cannot use Marriage Allowance.
Can pensioners get Marriage Allowance?
Yes.
Receiving a pension doesn’t automatically stop you qualifying.
People living abroad may also qualify if they are entitled to a UK Personal Allowance.
If either partner was born before 6 April 1935, Married Couple’s Allowance may be more beneficial instead.
You cannot receive Marriage Allowance and Married Couple’s Allowance at the same time.
Can Marriage Allowance be backdated?
Yes, provided you met the conditions in each relevant year.
As of October 2026, HMRC says Marriage Allowance can be backdated to 6 April 2022, covering the 2022/23 tax year onwards where the couple was eligible.
The tax reduction for earlier years is calculated using the rules applying to those years.
How do you apply for Marriage Allowance?
If you’ve already chosen RIFT to tackle HMRC for you, then you won’t have to lift a finger or pay a penny to claim your Marriage Allowance. We’ll do it automatically when we handle your tax refunds or returns, with no extra charge!
If you’re going it alone, you can get it all done online at the government website, as long as you’ve got both of your National Insurance numbers handy. Some proof of your identities will also be needed, as usual when you’re dealing with HMRC.
Does Marriage Allowance change your tax code?
It can. Once you're using the Marriage Allowance you'll see your tax code has been updated to have an M at the end of it to show that you have the additional 10% of your partner's allowance added to yours. The person transferring part of their allowance will have a tax code ending in N.
Marriage Allowance is a great way to lighten your financial load a little each year, and it shouldn’t be a real strain to claim it. When it comes to the heavy lifting of Self Assessment and tax refunds, though, that’s where the real experts get to work. Specialist help from RIFT means more money in your pocket and no hassles from HMRC. Get in touch with all your tax questions, problems and concerns, and let us show you why you’re always better off with RIFT.
Free tax refund checker: Our tax rebate calculator will give you an instant estimate of how much tax you could be owed back from HMRC
What happens if my circumstances change?
Once you've set your Marriage Allowance up, you don't need to apply again unless your situation changes. Obviously, getting divorced means you can no longer make a Marriage Allowance claim, for example. The death of either partner will do the same, naturally enough. You can even cancel it yourself if you need to for any reason.
Since there are income thresholds involved, a change in either your earnings or your partner’s can also affect your Marriage Allowance claim. For example, if you suddenly start making more than your Personal Allowance, you won’t have any extra to transfer to your spouse or partner. In the same way, if you find yourself bumped into a higher tax bracket, you no longer qualify to receive Marriage Allowance at all. When something changes in your circumstances and you’re not sure if you still qualify for (or benefit from) the Marriage Allowance scheme, talk to RIFT tax refunds to keep yourself on the right track.
Marriage Allowance FAQs
Do I need to apply every year?
Usually, no. Once Marriage Allowance is in place, the transfer normally continues each year until it is cancelled.
What happens if one partner dies?
A death doesn't necessarily mean earlier Marriage Allowance is lost. As of October 2026, HMRC says an eligible application can still be made where a partner has died since April 2022. HMRC has specific procedures for these cases, so its best to follow its guidance.
Can higher rate taxpayers claim Marriage Allowance?
No. In order to claim Marriage Allowance, the partner receiving the extra portion of Personal Allowance must only be paying Income Tax at the basic rate, while the one transferring it must be earning less than their own Personal Allowance.
How does being on Maternity Leave affect Marriage Allowance?
Possibly. Being on maternity leave doesn't itself decide the position. Your taxable income and your partner's table income for the relevant tax year determine whether the conditions are met.
Is it automatic?
No. Meeting the criteria doesn’t by itself put Marriage Allowance in place. An application needs to be made to HMRC.
Other tax relief for married couples
Marriage Allowance isn’t the only way that couples can benefit from tax relief. Being married can also bring down your tax bills by:
Reducing the Capital Gains Tax you owe: Gifts to a spouse usually won’t count for Capital Gains Tax unless you’re “disposing” of assets to them for their business to sell.
Lowering any Inheritance Tax payable on your estate: Anything over the Inheritance Tax threshold that you leave to a spouse or civil partner is tax-free.
You can read more about how these kinds of tax relief work in our guides, “Capital Gains Tax Advice” and “The Difference between Inheritance Tax and Capital Gains Tax”.
