Marriage Allowance 2025-26: £1,260 Transferable Allowance Guide
The Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner, saving up to £252 per year in income tax. You can also backdate a claim for up to 4 years.
What Is the Marriage Allowance?
The Marriage Allowance allows the lower-earning partner in a married couple or civil partnership to transfer 10% of their Personal Allowance — exactly £1,260 in 2025-26 — to their partner. This reduces the receiving partner's tax bill by up to £252 for the year (£1,260 multiplied by the 20% basic rate).
The allowance was introduced in April 2015 and has remained at 10% of the Personal Allowance since. Because the Personal Allowance has been frozen at £12,570 since 2021-22, the transferred amount and the tax saving have also been unchanged for several years.
Eligibility Requirements
To qualify for the Marriage Allowance in 2025-26, both of the following conditions must be met:
- The transferring partner must have income below the Personal Allowance of £12,570. This includes all income — employment, self-employment, savings interest, dividends, and rental income. If any of these sources push total income above £12,570, the transfer is not permitted.
- The receiving partner must be a basic rate taxpayer. In England, Wales, and Northern Ireland, this means income between £12,571 and £50,270. In Scotland, the higher rate begins at £43,662, so the receiving partner must earn no more than £43,662 to remain eligible.
The couple must be legally married or in a registered civil partnership. Cohabiting couples who are not married do not qualify.
Tax Saving in 2025-26
| Detail | Amount |
|---|---|
| Personal Allowance 2025-26 | £12,570 |
| Amount transferred (10%) | £1,260 |
| Tax saving — England/Wales/NI (20%) | £252 per year |
| Tax saving — Scotland (19% starter rate) | £239.40 per year |
| Monthly saving (England/Wales/NI) | £21 per month |
Scottish taxpayers receive a slightly smaller saving because the transferred allowance is set against the 19% starter rate rather than 20%. The amount transferred is the same (£1,260), but the tax relief is £239.40 rather than £252.
Backdating — Claim Up to 4 Years
One of the most valuable features of the Marriage Allowance is the ability to backdate a claim. If you were eligible in previous years but never applied, you can claim for each of the last 4 tax years simultaneously.
| Tax Year | Allowance Transferred | Tax Saving (England/Wales/NI) |
|---|---|---|
| 2021-22 | £1,260 | £252 |
| 2022-23 | £1,260 | £252 |
| 2023-24 | £1,260 | £252 |
| 2024-25 | £1,260 | £252 |
| 2025-26 (current) | £1,260 | £252 |
| Total (all 5 years) | £6,300 | £1,260 |
The backdated amounts are paid as a tax credit against the receiving partner's bill, or as a cheque if no tax is owed. You must have been eligible throughout each year you are claiming — both the income conditions above must have been satisfied in each year.
How to Claim
The lower-earning partner must make the claim — not the receiving partner. There are three ways to apply:
- Online via HMRC personal tax account — the fastest method, typically processed within days
- By phone — call HMRC on 0300 200 3300
- Via Self Assessment — if the lower earner files a tax return, the claim can be included there
Once approved, the Marriage Allowance is automatically renewed each tax year. You do not need to reapply annually unless your circumstances change.
When to Cancel the Marriage Allowance
You must cancel the Marriage Allowance if your situation changes so that you are no longer eligible. This includes:
- The lower earner's income rises above £12,570 (for example, due to a pay rise, starting a new job, increased savings interest, or dividend income)
- The higher earner's income rises above £50,270 (or £43,662 in Scotland), taking them into the higher rate band
- The couple divorces or dissolves the civil partnership
- Either partner dies (the surviving partner may claim a bereavement allowance for the remainder of that tax year)
Failing to cancel when you become ineligible can result in an underpayment of tax that HMRC will recover, potentially with interest.
Frequently Asked Questions
Can two earners both claim Marriage Allowance?
No. Only one partner can transfer their allowance, and it must go from the lower earner to the higher earner. The transfer cannot run in both directions at the same time.
What if my partner earns £50,000?
A partner earning £50,000 is still a basic rate taxpayer in England, Wales, and Northern Ireland (the higher rate threshold is £50,270), so they can receive the Marriage Allowance. In Scotland, where the higher rate begins at £43,662, a partner earning £50,000 would not be eligible to receive the transfer.
Can I backdate if I did not claim in 2021-22?
Yes. As long as you were eligible in 2021-22 (lower earner below £12,570, higher earner a basic rate taxpayer), you can claim that year as part of your backdated application. The claim covers all 4 previous years in a single application, giving a potential refund of approximately £1,008.
Use our Marriage Allowance calculator to see your exact saving based on your income.