How Marriage Allowance Works
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. This reduces their tax by up to £252 in the 2026/27 tax year.
Eligibility Criteria
- You must be married or in a civil partnership.
- One partner must earn less than the Personal Allowance (under £12,570).
- The other partner must be a basic rate taxpayer (earning between £12,571 and £50,270).
Backdating Claims (Up to £1,250+ Lump Sum)
You can backdate your claim for up to 4 previous tax years. If eligible for all 4 years plus the current year, HMRC will pay a combined lump sum tax refund.
Official Statutory Data Reference
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Marriage Allowance Guidance & Eligibility (2026/27).