Marriage Allowance 2025-26: How to Claim Up to £1,260 Tax Relief

Marriage Allowance is a HMRC scheme that lets a lower-earning spouse or civil partner transfer part of their unused Personal Allowance to their partner, reducing the partner's income tax bill. In 2025-26, the transfer is worth £1,260 — saving up to £252 per year. It is one of the most underused tax reliefs in the UK, with an estimated 2.4 million eligible couples who have never claimed.

Who qualifies?

To claim Marriage Allowance in 2025-26, you must meet all of the following:

• You are married or in a civil partnership (unmarried couples do not qualify)
• One partner earns below the Personal Allowance (£12,570 or less)
• The other partner is a Basic Rate taxpayer (income between £12,571 and £50,270 in England, Wales, and NI)
• Neither partner pays the Higher Rate (40%) or Additional Rate (45%)

How it works

The lower earner transfers £1,260 of their Personal Allowance to their partner. The partner's Personal Allowance increases from £12,570 to £13,830, meaning they pay 20% tax on £1,260 less income — a saving of £252 per year.

The lower earner's allowance falls from £12,570 to £11,310 — but as long as their income is below £12,570, they pay no income tax either way, so the transfer costs them nothing.

How to claim

The lower earner must apply at gov.uk/marriage-allowance. The process takes around ten minutes and requires both partners' National Insurance numbers. HMRC updates the higher earner's tax code automatically — usually within a few weeks.

Backdating: claim up to 4 years

You can backdate your claim to any tax year from 2021-22 onwards (as of 2025-26). A backdated claim for all four years is worth up to £1,008 paid as a lump sum. HMRC applies the credit to your tax account.

What Marriage Allowance is NOT

• It is not available to higher-rate taxpayers — if either partner earns above £50,270 (England/Wales/NI), you cannot claim.
• It is not the same as the Married Couple's Allowance, which is a separate, more generous relief for those born before 6 April 1935.
• It does not apply to unmarried partners, however long-term the relationship.

Frequently asked questions

How much is Marriage Allowance worth in 2025-26?

Up to £252 per year. Over four backdated years, a new claim is worth up to £1,008 as a lump sum.

Can I claim if I am self-employed?

Yes. Your employment status does not affect eligibility. What matters is your total income relative to the Personal Allowance and Basic Rate band.

What happens if circumstances change?

If either partner's income changes so that they no longer qualify, you must cancel the Marriage Allowance claim. You can do this through your Personal Tax Account.