Marriage Allowance Explained: Transfer £1,260, Save up to £252 a Year (UK 2026)

What Marriage Allowance is

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner (gov.uk). The transfer reduces the receiving partner's tax bill by up to £252 in the tax year, which runs from 6 April to 5 April the next year (gov.uk).

It exists because the standard Personal Allowance — the amount of income you do not pay tax on, usually £12,570 (gov.uk) — may not be fully used by one partner.

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Who is eligible

The lower-earning partner must normally have an income below the Personal Allowance, which is usually £12,570 (gov.uk).

The receiving partner must pay Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 (gov.uk). If you're in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662 (gov.uk).

Couples are eligible only if married or in a civil partnership. Couples who simply live together do not qualify.

The HMRC worked example

HMRC publishes a worked example on its Marriage Allowance page that walks through the saving in concrete numbers.

Before the transfer:

• Your income is £11,500 and your Personal Allowance is £12,570, so you do not pay tax (gov.uk).
• Your partner's income is £20,000 and their Personal Allowance is £12,570, so they pay tax on £7,430 (gov.uk).

After claiming Marriage Allowance:

• When you claim Marriage Allowance you transfer £1,260 of your Personal Allowance to your partner (gov.uk).
• This means you will now pay tax on £190, but your partner will only pay tax on £6,170 (gov.uk).

The net effect on the couple:

• As a couple you benefit, as you are only paying Income Tax on £6,360 rather than £7,430, which saves you £214 in tax (gov.uk).

The maximum saving sits at £252 (gov.uk); the worked example arrives at the lower £214 (gov.uk) because the lower earner in that example crosses back over the Personal Allowance after the transfer and starts paying tax on £190 (gov.uk).

Backdating a claim

You can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible for Marriage Allowance (gov.uk).

How to apply

Marriage Allowance applications are handled by HMRC. The lower-earning partner makes the application — the partner whose Personal Allowance is being transferred — and a Government Gateway account is required.

A note on scope

This page covers the published HMRC rules: the £1,260 transferable amount (gov.uk), the £252 maximum annual saving (gov.uk), the £12,570 Personal Allowance threshold for the lower earner (gov.uk), the £12,571–£50,270 basic-rate band for the receiving partner (gov.uk), the Scottish £12,571–£43,662 band (gov.uk), and backdating to 6 April 2022 (gov.uk).

UK Calculator provides information and tools, not regulated tax advice. Anyone uncertain about whether they qualify, or about how Marriage Allowance interacts with other reliefs and benefits, should consult a chartered tax adviser or contact HMRC directly.

Frequently asked questions

How much is Marriage Allowance worth?

Up to £252 a year in reduced tax for the receiving partner (gov.uk). The HMRC worked example arrives at £214 (gov.uk) because the lower earner in that example begins paying tax on £190 after the transfer (gov.uk).

How much of the Personal Allowance moves across?

You transfer £1,260 of your Personal Allowance to your partner (gov.uk).

Who is the lower earner?

The lower earner is the partner whose income falls below the Personal Allowance, which is usually £12,570 (gov.uk).

What income range must the receiving partner be in?

Between £12,571 and £50,270 across England, Wales and Northern Ireland (gov.uk). In Scotland the range is £12,571 to £43,662 (gov.uk).

Can I backdate a claim?

Yes — you can backdate to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible (gov.uk).

Does it work for cohabiting couples?

No. Marriage Allowance applies to married couples and civil partners only. A couple who lives together without being married or in a civil partnership cannot claim.