The Marriage Allowance saves eligible couples £251 a year — and it can be backdated for up to 4 years.
Marriage Allowance — 2027/28 Figures
| Amount | |
|---|---|
| Personal allowance | £12,570 |
| Marriage Allowance transfer | £1,257 (10% of £12,570) |
| Tax saving (20% of £1,257) | £251/year |
Eligibility — 2027/28
| Condition | Required |
|---|---|
| Married or civil partners | ✅ Must be married or civil partners (not cohabiting) |
| Lower earner has unused personal allowance | ✅ Income below £12,570 (or at least some unused PA) |
| Higher earner is a basic rate taxpayer | ✅ Income between £12,570 and £50,270 |
| Neither partner pays higher rate tax | ✅ Disqualifies if higher earner pays 40%+ tax |
Worked Example
Situation: One partner earns £8,000/year; the other earns £35,000/year.
| Without Marriage Allowance | With Marriage Allowance |
|---|---|
| Partner A personal allowance: £12,570 | Partner A transfers £1,257 |
| Partner A uses: £8,000 | Partner A keeps: £11,313 |
| Partner B personal allowance: £12,570 | Partner B allowance: £13,827 |
| Partner B income tax: £4,486 | Partner B income tax: £4,235 |
| Tax saving: £251/year |
How to Apply — Step by Step
The lower-earning partner must make the claim (not the higher earner):
- Go to gov.uk/marriage-allowance
- Have both partners’ National Insurance numbers ready
- Have the higher earner’s income details ready (P60, payslips)
- Complete the online application — takes around 10 minutes
- HMRC will update the higher earner’s tax code (e.g. from 1257L to 1383M) within a few weeks
- For Self Assessment taxpayers, the adjustment appears on the tax return
You only need to apply once — the transfer continues automatically each year unless your circumstances change.
Backdating — How Much Can You Claim?
| Tax year | Annual saving | Cumulative claim (from 2027/28) |
|---|---|---|
| 2023/24 | £252 | £252 |
| 2024/25 | £252 | £504 |
| 2025/26 | £251 | £755 |
| 2026/27 | £251 | £1,006 |
(Annual saving varies slightly by year due to minor allowance changes.)
Total potential lump-sum refund when claiming 4 years back in 2027/28: ~£1,006
What Happens if Circumstances Change?
- Higher earner becomes a higher rate taxpayer: Marriage Allowance stops automatically — HMRC adjusts the tax code
- Separation or divorce: Marriage Allowance applies for the full tax year of separation; claim ends from the following year
- Death of one partner: The surviving partner can claim Marriage Allowance for the tax year of death
How to Cancel Marriage Allowance
If your circumstances change and you no longer qualify — for example, the higher earner gets a pay rise into the higher rate band — you must cancel the Marriage Allowance to avoid underpaying tax.
Cancel via the gov.uk/marriage-allowance service or by calling HMRC on 0300 200 3300. Cancellation takes effect from the start of the next tax year. If you cancel mid-year, the allowance runs until 5 April.
Marriage Allowance and Scottish Income Tax
If either partner pays Scottish income tax, the rules are slightly different. The higher earner’s income bands are set by the Scottish Parliament, which has its own thresholds. In Scotland, the higher rate starts at a lower income level than in the rest of the UK. If the higher earner’s income falls into a Scottish higher rate band, they will not qualify for Marriage Allowance even if their income is below the UK-wide £50,270 threshold.