Due to You
  • UK-wide
HMRC

Marriage Allowance

An HMRC tax relief that lets a lower-earning spouse or civil partner transfer part of their unused Personal Allowance to the higher earner, saving the couple up to £252 a year in Income Tax.

Headline rate£252maximum annual tax saving from marriage allowance (yearly)
Written by Due to You Editorial
Reviewed by D2Y Editorial Team
Last updated (2026-04-20)
Sourced from: GOV.UK

Overview

Marriage Allowance is a tax relief administered by HM Revenue & Customs (HMRC) that allows a lower-earning spouse or civil partner to transfer £1,260 of their Personal Allowance to their higher-earning partner. This reduces the higher earner's Income Tax bill by up to £252 a year. It is not a cash benefit and does not appear as a separate payment — it typically shows up as a change to the higher earner's tax code and corresponding increase in take-home pay. To qualify, the couple must be married or in a civil partnership (cohabiting couples are not eligible). The transferring partner must not pay Income Tax, or must have taxable income below their Personal Allowance (£12,570 for 2025–26). The receiving partner must be a basic-rate taxpayer, with income typically between £12,571 and £50,270 — or within the equivalent Scottish basic, starter, or intermediate rate bands for Scottish taxpayers. Claims can be backdated up to four tax years, which can generate a meaningful one-off repayment for couples who have been eligible for some time without applying. Once Marriage Allowance is in place, it continues automatically in subsequent years until the couple's circumstances change or the claim is cancelled. Only the lower-earning partner can make the application. This is a tax adjustment, not a state benefit, and does not count towards the benefit cap or affect Universal Credit. Individual eligibility is determined by HMRC. This page references figures and criteria from the primary GOV.UK source; the authoritative source for any individual claim remains HMRC.

Applies in UK-wide. Administered by HMRC. This page is general information; contact HMRC for your individual circumstances.

Rates

RateAmountPeriodSource
Maximum annual tax saving from Marriage Allowance£252YEARLY[GOV.UK]
Personal Allowance transferred between partners£1,260YEARLY[GOV.UK]

Eligibility criteria include

  • HOUSEHOLD
    Claimant and partner must be married or in a civil partnership. Cohabiting partners are not eligible. [GOV.UK]
  • INCOME
    The transferring partner must not pay Income Tax, or have taxable income below their Personal Allowance (£12,570 in 2025-26). [GOV.UK]
  • INCOME
    The receiving partner must be a basic-rate taxpayer — usually with income between £12,571 and £50,270 (or the Scottish intermediate-rate band £12,571–£43,662 for Scottish residents). [GOV.UK]
  • AGE
    Couples where at least one partner was born before 6 April 1935 should consider Married Couple's Allowance, which is usually more valuable than Marriage Allowance. [GOV.UK]
  • OTHER
    Claims can be backdated up to 4 tax years. [GOV.UK]

Sources