Marriage Allowance in 2026/27: how it works and who can use it
Published · 3 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
Marriage Allowance lets some married couples and civil partners move part of one person's unused Personal Allowance to the other. This guide explains the amounts, the income rules, how a claim is made and how it can be cancelled.
Who this guide is for
This guide is general information for people who are married or in a civil partnership and pay Income Tax in the UK. It does not apply to couples who live together without being married or in a civil partnership. It is not advice for your own situation.
The figures are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were checked on GOV.UK on 11 October 2026.
What it is
Marriage Allowance lets one partner give up £1,260 of their Personal Allowance to the other. The Personal Allowance is the amount of income you can have before paying Income Tax. For most people it is £12,570. The partner who receives the transfer pays less tax, by up to £252 in a tax year.
Who can benefit
GOV.UK sets out three conditions. All of them need to apply.
- You are married or in a civil partnership.
- The partner giving up the allowance has income below their Personal Allowance (usually £12,570), or pays no Income Tax.
- The partner receiving it pays Income Tax at the basic rate. This usually means income between £12,571 and £50,270 before the transfer.
Getting a pension does not stop a claim. Living abroad does not either, as long as the person still gets a Personal Allowance.
Differences across the UK
In Scotland the receiving partner must pay the starter, basic or intermediate rate of Scottish Income Tax. GOV.UK says this usually means income between £12,571 and £43,662. In England, Wales and Northern Ireland, the basic rate range above applies.
When it may not fit
- If either partner was born before 6 April 1935, Married Couple's Allowance may be worth more. GOV.UK says the two cannot be claimed together.
- If either partner has dividends, savings income or job benefits, or does not know their taxable income, GOV.UK suggests calling the Income Tax helpline before applying.
How a claim is made
GOV.UK says that when neither person has income beyond wages, the person who earns the least makes the claim. If either has other income, the helpline can help work out who should claim. Most people apply online. Different routes are used by people registered for Self Assessment or those who want to backdate a claim, which is done by post.
Once approved, the change is backdated to 6 April of that tax year. HMRC changes the receiving partner's tax code, which can take up to 2 months. GOV.UK says claims can also cover earlier years back to 6 April 2022, where the couple were eligible. If a partner has died since 5 April 2022, a claim can still be made by phoning the helpline.
It continues until cancelled
The transfer carries on automatically each year until it is cancelled. GOV.UK says it must be cancelled if the relationship ends, or if income changes so that you no longer qualify. If the relationship has ended, either partner can cancel. For other reasons, the person who made the claim cancels. This is done online or by phone. Leaving the Marriage Allowance section blank on a Self Assessment return does not cancel it.
GOV.UK also warns that cancelling, especially with a backdated change, can mean tax was underpaid for the year.
If a partner dies
If you gave part of your allowance to your partner, their estate keeps the higher allowance and yours returns to normal. If your partner gave part to you, your higher allowance lasts until 5 April and then returns to normal.
Check before you act
Rules and rates change from year to year. It is worth confirming the figures on the official pages linked below before relying on anything here. Free help is available from Citizens Advice and the HMRC helplines.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
