Marriage Allowance: how to apply and transfer your Personal Allowance

In short

• Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner (as of November 2026, GOV.UK). Your partner's tax goes down by up to £252 in the tax year.
• You can claim if you are married or in a civil partnership, you do not pay Income Tax or your income is below your Personal Allowance (usually £12,570), and your partner pays tax at the basic rate.
• The quickest way to apply is online: an email confirming your application arrives within 24 hours. You need your own and your partner's National Insurance number.
• You can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible (as of November 2026).
• The allowance transfers to your partner every year until you cancel.

What is Marriage Allowance and how much can you save?

Your Personal Allowance is the amount you can earn before paying tax. In the 2026/27 tax year the standard one is £12,570 (as of November 2026, GOV.UK). How it works is covered in our guide to income tax in the UK.

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner (as of November 2026, GOV.UK). This reduces your partner's tax by up to £252 in the tax year. The person who transfers the allowance might pay more tax themselves, but you could still pay less as a couple.

Example from GOV.UK: your income is £11,500 and your Personal Allowance is £12,570, so you pay no tax. Your partner's income is £20,000 and they pay tax on £7,430. After you transfer £1,260, your Personal Allowance becomes £11,310 and your partner's taxable income falls by £1,260. You pay tax on £190 and your partner on £6,170, so together you pay tax on £6,360 rather than £7,430, which saves £214.

To benefit as a couple, the lower earner must normally have an income below their Personal Allowance, usually £12,570. GOV.UK has a calculator that shows how much a couple could save. If you have other income, such as dividends, savings or benefits from your job, call the Income Tax helpline instead. We write about savings accounts in our guide to ISA accounts in the UK.

According to Annex A of the Budget 2026 documents (GOV.UK, as of November 2026), Marriage Allowance is £1,260 in 2026/27 and 2027/28. A new tax year starts on 6 April 2027, so check the amounts and the backdating cut-off date on GOV.UK before you apply.

Who can claim Marriage Allowance?

According to GOV.UK (as of November 2026) you can benefit from Marriage Allowance if all three conditions apply:

1. You are married or in a civil partnership.
2. You do not pay Income Tax or your income is below your Personal Allowance (usually £12,570).
3. Your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance.

Couples who live together but are not married or in a civil partnership cannot claim. A pension (either of you receiving one) does not affect your application (we cover pensions in our guide to the State Pension and the Polish pension), nor does living abroad, as long as that person gets a Personal Allowance (details in the questions below).

How to apply for Marriage Allowance

According to GOV.UK (as of November 2026) you apply online, but there are different ways to apply if you are registered for Self Assessment or you want to backdate your claim.

Online

1. Work out who should claim. If neither of you has income other than wages, the person who earns the least should claim. If either of you has other income, such as dividends or savings, you may need to work out who should claim; call the Income Tax helpline if you are unsure.
2. Have your National Insurance numbers ready, yours and your partner's. If you have come to the UK and do not plan to work or study, you cannot get one and you apply through the Income Tax helpline.
3. Go to Apply for Marriage Allowance online and sign in. If you have no sign-in details, you can create them. You may need to prove your identity, usually with photo ID such as a passport or driving licence.
4. Submit the application. You will get an email confirming it within 24 hours. Applying online is free, and the service is also available in Welsh.

If your application is successful, the change to your Personal Allowance is backdated to the start of the tax year (6 April).

By post, using form MATCF

You must use form MATCF to apply by post; any other postal claims will not be accepted (GOV.UK, as of November 2026). Post the completed form to the address on page 3 of the form; your application is likely to be dealt with more quickly if you complete the form on-screen. HMRC will review it and tell you whether it has been agreed.

Through Self Assessment

If you are transferring your Personal Allowance, fill in the Marriage Allowance section of your return; if you are receiving it, leave the section blank. If you both send a return, the person transferring should file at least 3 days before the person receiving. You do not need to fill in the section if your tax code ends in N or M, because the allowance transfers every year until you cancel. We cover the return in our guide to Self Assessment step by step.

Backdating Marriage Allowance: how far back can you claim?

You can backdate your claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible (GOV.UK, as of November 2026). Your partner's tax bill will be reduced depending on the Personal Allowance in the years you backdate.

You can backdate a claim by post, using form MATCF. If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline; if your partner was the lower earner, the person responsible for managing their tax affairs needs to phone.

How your tax code changes and when the allowance starts

HMRC gives your partner the allowance by changing their tax code, which can take up to 2 months, or when they send their Self Assessment tax return (as of November 2026, GOV.UK). You both get new tax codes, and each ends in a letter (GOV.UK):

If your new Personal Allowance is lower than your income after you claim, you might have to pay some Income Tax, but you might still benefit as a couple.

How to cancel Marriage Allowance

Your allowance transfers to your partner automatically every year until you cancel (GOV.UK, as of November 2026). You must cancel if any of the following apply: your relationship ends (you divorce, end or 'dissolve' your civil partnership, or legally separate), your income changes and you are no longer eligible, or you no longer want to claim. If your income changes and you are not sure whether you should still claim, call HMRC Marriage Allowance enquiries.

• Who cancels: either of you if the relationship has ended; for any other reason, the person who made the claim.
• How: online (you prove your identity using information HMRC holds about you) or by phone (number under 'Where to get help'). Leaving the Marriage Allowance section of your Self Assessment return blank does not cancel your claim.

If you cancel because of a change of income, the allowance runs until the end of the tax year (5 April); if your relationship has ended, the change may be backdated to 6 April. Cancelling might mean you or your partner underpays tax for the year.

Scotland, Wales and Northern Ireland

Scotland. If you live in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662 (GOV.UK, as of November 2026). To see how much you could save in your situation, use the GOV.UK calculator or ask the Income Tax helpline.

Wales and Northern Ireland. The GOV.UK page on Marriage Allowance gives a separate condition only for Scotland. Our guide to income tax explains the general thresholds, Personal Allowance and tax codes.

Frequently asked questions

Can I claim if we live together but are not married?

No. Marriage Allowance is for people who are married or in a civil partnership; living together is not enough (as of November 2026, GOV.UK).

Do a pension or living abroad affect a claim?

A pension does not affect a claim. Living abroad does not either, as long as you get a Personal Allowance. Abroad, you get one each year if any of the following apply: you are a British citizen, you are a citizen of a European Economic Area (EEA) country, or you worked for the UK government during that tax year; you might also get it under a double-taxation agreement (GOV.UK, as of November 2026). If you are not a UK resident, you claim it at the end of each tax year in which you have UK income, using form R43.

Marriage Allowance or Married Couple's Allowance?

You cannot get both at the same time. If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple's Allowance instead (GOV.UK, as of November 2026). Check the full eligibility rules and amounts for Married Couple's Allowance on GOV.UK.

What happens to the allowance if my partner dies?

If the partner who received the allowance dies, their estate is treated as having the increased Personal Allowance and yours goes back to the normal amount. If the partner who transferred the allowance dies, your Personal Allowance remains at the higher level until the end of the tax year (5 April) and their estate has the smaller one (GOV.UK, as of November 2026).

Where to get help

• Income Tax helpline: 0300 200 3300, from outside the UK +44 135 535 9022, Monday–Friday 8am–6pm, closed bank holidays. Have your National Insurance number with you. Call about Marriage Allowance, including backdated claims if your spouse or civil partner has died, claims if you have no National Insurance number because you do not intend to work or study in the UK, and cancelling your claim (GOV.UK, as of November 2026).
• Relay UK (if you cannot hear or speak on the phone): dial 18001 then 0300 200 3300.
• Marriage Allowance enquiries: 0300 200 3300, from outside the UK +44 135 535 9022, Monday–Friday 8am–6pm; this is where you cancel by phone.