The Marriage Allowance is one of the most straightforward tax savings available to couples in the UK – and it is also one of the most widely unclaimed. HMRC estimates that millions of eligible couples have never made a claim, leaving money sitting with the Government that rightfully belongs to them.
The good news is that you can backdate claims by up to four years. If you have never claimed the Marriage Allowance and you are eligible, you could be entitled to a total refund of up to £1,008.
This guide explains exactly how it works, whether you qualify, and how to claim – including the backdated amount – in 2026.
What Is the Marriage Allowance?
The Marriage Allowance allows a lower-earning spouse or civil partner to transfer 10% of their Personal Allowance to the higher-earning partner. In 2026/27, the Personal Allowance is £12,570, so the transferable amount is £1,257.
The higher-earning partner’s tax bill is reduced by 20% of £1,257 = £251.40 per year.
HMRC rounds this to approximately £252, which is the amount most commonly quoted.
Who Qualifies for the Marriage Allowance in 2026/27?
You are eligible to claim the Marriage Allowance if ALL of the following apply:
You must be married or in a civil partnership. Unmarried couples who live together do not qualify. The couple must be legally married or have registered a civil partnership.
The lower earner must have income below the Personal Allowance. The partner making the transfer must have income below £12,570 in 2026/27. Their income can be from employment, self-employment, pension, property, savings – as long as the total is below £12,570.
The higher earner must be a basic rate taxpayer. Their total income must be between £12,570 and £50,270 (the basic rate band) in 2026/27. If the higher earner pays higher rate tax (income above £50,270), they do not qualify for the Marriage Allowance – the credit is designed for basic rate taxpayers. (There is a separate Married Couple’s Allowance for those born before April 1935 – different rules apply.)
Neither partner must pay higher rate tax (other than the higher earner as described). If both partners earn above the Personal Allowance, only the lower earner’s income matters for the transfer eligibility test.
Common situations where Marriage Allowance applies:
- One partner works, one is a full-time carer or stay-at-home parent
- One partner is a student with minimal income
- One partner works part-time below the Personal Allowance
- One partner is retired with a small pension below £12,570
- One partner is self-employed but has a low-profit year
Common situations where it does NOT apply:
- The higher earner pays higher rate tax (income above £50,270)
- Both partners earn above £12,570 (neither qualifies to make the transfer)
- The couple is unmarried and not in a civil partnership
How Much Can You Save – Including Backdated Claims?
In 2026/27: £252 saving for the current year.
Backdated claims (2022/23 to 2025/26):
Tax Year
Marriage Allowance Transfer
Tax Saving
2022/23
£1,260
£252
2023/24
£1,260
£252
2024/25
£1,260
£252
2025/26
£1,257
£251
Total backdated
£1,007
If you have been eligible since 2022/23 and have never claimed, you could receive up to £1,007 in backdated tax refunds, plus the current year saving.
Claims can be backdated four tax years from the current date. In May 2026, you can claim back to the 2022/23 tax year.
How to Claim the Marriage Allowance
The lower-earning partner makes the claim – not the higher earner.
Option 1: Claim online through HMRC (fastest) Go to gov.uk/apply-marriage-allowance and complete the short online form. You will need both partners’ National Insurance numbers and date of birth. The claim is usually processed within a few weeks.
Option 2: Through your Self Assessment return If the lower-earning partner files a Self Assessment return, they can make the Marriage Allowance election on their return. The higher earner’s tax code is then adjusted to give the credit.
Option 3: Through your employer (if employed) If the higher earner is employed and does not file Self Assessment, HMRC adjusts their PAYE tax code to give them the benefit. This usually results in less tax being deducted from their monthly salary – effective from the next payroll run after the code change.
For backdated years: When making the claim, HMRC processes all eligible backdated years at the same time. You do not need to claim each year separately. The backdated refund is paid directly to the higher earner’s bank account.
What If Your Circumstances Change?
If you separate or divorce: The Marriage Allowance automatically stops at the end of the tax year in which you separate. You should also notify HMRC.
If the lower earner’s income goes above the Personal Allowance: The transfer becomes invalid, and you must notify HMRC to cancel the election.
If the higher earner’s income goes above £50,270: They are no longer eligible to receive the transfer. You should cancel the election.
If one partner dies: The survivor can still claim the Marriage Allowance credit in the year of death and for the three subsequent years (as if the deceased partner had made the election for those years).
Common Mistakes and Misconceptions
“We both work, so we can’t claim.” Wrong – if one partner earns below £12,570 and the other is a basic rate taxpayer, you can claim regardless of whether both work.
“The higher earner has to claim.” Wrong – the lower earner makes the claim online. The higher earner does not need to do anything.
“We’ve been claiming but I’m not sure it’s still applied.” Check your tax code. If you are the higher earner, your code should include an M suffix (e.g., 1383M) indicating you receive the marriage allowance credit. If it does not, your claim may not be active. Call HMRC or speak to your accountant.
“My partner is a pensioner with no income – we don’t qualify.” If your retired partner receives a pension below £12,570, they may still be able to make the transfer, depending on their total income from all sources including savings interest and other income.
Frequently Asked Questions
Does claiming the Marriage Allowance affect my Credit Rating? No. The Marriage Allowance is a HMRC tax transfer and has no connection to your credit file.
Do we need to claim every year? Once you make the claim, it continues automatically every year until you cancel it or circumstances change. You do not re-apply annually.
Can same-sex couples claim? Yes. The Marriage Allowance applies equally to opposite-sex and same-sex married couples and civil partnerships.
What about the Married Couple’s Allowance? This is a different, older allowance for people born before 6 April 1935. It gives a much larger tax reduction. If either partner was born before that date, speak to your accountant about which allowance is more beneficial.
A Real-Life Example
Client A was a secondary school teacher in Harrow earning £38,000. His wife worked part-time as a teaching assistant, earning around £9,200 in the tax year, well below the Personal Allowance of £12,570. Neither of them had heard of the Marriage Allowance.
When we prepared his Self Assessment return and saw his wife’s income, we flagged the opportunity immediately. We claimed the Marriage Allowance for 2026/27 and backdated it to 2022/23. The backdated refund came to £1,007 and landed in Client A’s bank account within three weeks of HMRC processing the claim.
The annual saving of £252 now applies automatically each year going forward. The whole process took under an hour of our time and around 15 minutes of Client A’s. The claim had been sitting unclaimed for four years.
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Could you be eligible for the Marriage Allowance – including a backdated refund? At Your Tax Help Accountants in Stanmore, we check Marriage Allowance eligibility for all of our personal tax clients as part of their annual return. Call Talha on 07478 645331, email info@yourtaxhelp.co.uk, or visit yourtaxhelp.co.uk to find out if you have been missing out.
