If you’re married or in a civil partnership and one of you earns less than the £12,570 personal allowance while the other is a basic-rate taxpayer, you can claim Marriage Allowance and cut your household tax bill by up to £252 a year. Better still, you can backdate the claim by four tax years — potentially worth £1,008 as a lump sum on top of £252 going forward. It takes about five minutes to apply at gov.uk/marriage-allowance, it’s completely free, and HMRC pays the money directly. Despite this, around 2 million eligible couples still haven’t claimed.
This guide covers exactly who qualifies in 2026, how much you can get back, the worked numbers, the step-by-step claim process, and — crucially — how to avoid the swarm of agencies charging 40%+ commission for a service HMRC provides for nothing.
Who can claim Marriage Allowance in 2026?
Marriage Allowance lets the lower earner transfer £1,260 of their personal allowance to their spouse or civil partner. That’s 10% of the £12,570 personal allowance, which is frozen until at least the 2027/28 tax year. The receiving partner saves 20% tax on that slice — £252 a year.
To qualify in 2026/27 (the current tax year), all of the following must be true:
- You are legally married or in a civil partnership — cohabiting partners do not qualify, no matter how long you’ve lived together.
- The lower earner’s income is below £12,570 (the personal allowance) — so they don’t use all of it.
- The higher earner is a basic-rate taxpayer — income between £12,571 and £50,270 in England, Wales and Northern Ireland.
- Neither of you was born before 6 April 1935 (if one of you was, claim the more generous Married Couple’s Allowance instead — see below).
| Situation | Can claim? | Why |
|---|---|---|
| Wife earns £8,000, husband earns £35,000 | Yes | Lower earner under £12,570, higher earner basic-rate |
| Both partners earn £25,000 | No | Lower earner uses full personal allowance already |
| One partner on £10,000, other on £60,000 | No | Higher earner is a higher-rate taxpayer |
| Lower earner is on State Pension only (£11,973) | Yes | Pension counts as income, but it’s under £12,570 |
| Cohabiting couple, one stay-at-home parent | No | Must be married or in a civil partnership |
| Self-employed spouse with £6,000 profit, partner on £40,000 PAYE | Yes | Self-employment income counts the same as salary |
How much is it worth?
The headline figure is £252 a year, but the real prize for most claimants is the four-year backdate. As of May 2026 you can still claim for the 2022/23, 2023/24, 2024/25 and 2025/26 tax years if you were eligible in each. Add this year’s saving and you’re looking at over £1,250 in your first year of claiming.
| Tax year | Personal allowance transferred | Tax saved (at 20%) | Status in May 2026 |
|---|---|---|---|
| 2022/23 | £1,260 | £252 | Backdate available |
| 2023/24 | £1,260 | £252 | Backdate available |
| 2024/25 | £1,260 | £252 | Backdate available |
| 2025/26 | £1,260 | £252 | Backdate available |
| 2026/27 (current) | £1,260 | £252 | Live claim |
| Total if eligible all years | £6,300 | £1,260 | Paid as lump sum + going forward |
HMRC pays the backdated sums either as a cheque, a bank transfer, or by adjusting the higher earner’s tax code — depending on the years involved. The current-year saving comes through a tax-code change so the higher earner’s monthly take-home pay rises straight away.
Backdated claim: how much you could get back
If you’ve been eligible for every one of the four backdate years, that’s £1,008 dropping back into your household account, plus £252 saved this year — and another £252 every year afterwards until your circumstances change.
Worked example: Sarah and James
Sarah took time off paid work to look after their two children. In 2026/27 she does a few hours of freelance design and brings in about £8,000. Her husband James is a primary school teacher on £35,000. Neither was born before 6 April 1935. They’ve been married since 2019.
- Sarah’s income (£8,000) is below the £12,570 personal allowance, so she pays no income tax and has £4,570 of unused allowance.
- James’s income (£35,000) sits firmly in the basic-rate band, so he qualifies as the receiving partner.
- Sarah transfers £1,260 to James. Her personal allowance drops to £11,310 (still well above her actual income), and James’s rises to £13,830.
- James saves £1,260 × 20% = £252 in tax this year — paid through a tax-code change that lifts his monthly take-home by £21.
Sarah and James were also eligible in 2022/23, 2023/24, 2024/25 and 2025/26 but never claimed. They backdate all four years and HMRC sends a cheque for £1,008. Their five-year benefit from filling in one online form: £1,260. You can plug the figures into our take-home pay calculator to see how a tax-code change shows up in your monthly payslip.
Step-by-step: how to claim in 5 minutes
The lower-earning partner is the one who makes the claim, because they’re the one transferring allowance. Have your National Insurance numbers and at least one form of ID (P60, passport or driving licence) for both of you to hand.
- Go to gov.uk/marriage-allowance and click “Apply now”. Do not type “marriage allowance” into Google and click an advert — those are almost always agencies (see below).
- Sign in to your Government Gateway account, or set one up in two minutes if you don’t have one. You’ll need an email address, NI number and an ID verification (typically a UK passport or P60).
- Enter your partner’s details — full name, date of birth, NI number and the date you were married or formed your civil partnership.
- Confirm the years you want to backdate. You can tick all four backdate years plus the current year in one go.
- Submit. HMRC sends a confirmation email straight away and processes the claim within roughly two weeks. The current-year saving comes through as a tax-code change for the higher earner; backdated amounts arrive by cheque or bank transfer.
The claim then renews automatically every year until you cancel it — no need to reapply.
What about Scotland?
Scotland has its own income tax bands, so the eligibility rules for the higher earner are slightly different — but the £252 saving and the £12,570 personal allowance still apply.
For 2026/27, the higher-earning partner in Scotland must be paying tax at the starter, basic or intermediate rate, which typically means their income falls between £12,571 and £43,662. If they cross into the Scottish higher rate, the couple is no longer eligible — a tighter threshold than the £50,270 used in the rest of the UK. The lower-earner threshold (income below £12,570) is the same UK-wide because the personal allowance is set at Westminster.
Scottish taxpayers apply through exactly the same gov.uk form — HMRC works out the rate position automatically from your tax code.
Marriage Allowance vs Married Couple’s Allowance
These two allowances sound identical and are routinely confused, including by people in HMRC call centres. They are not the same. The key dividing line is whether either partner was born before 6 April 1935.
| Marriage Allowance | Married Couple’s Allowance | |
|---|---|---|
| Who it’s for | Most married/civil-partner couples born on or after 6 April 1935 | Couples where one partner was born before 6 April 1935 |
| Maximum tax saving in 2026/27 | £252 a year | Between £436 and £1,127 a year |
| How it works | Transfer £1,260 of personal allowance to spouse | Reduces tax bill at 10% of the allowance amount |
| Means-tested? | No (within the eligibility bands) | Yes — tapered if higher earner’s income exceeds £37,000 (2026/27) |
| Backdate | Up to 4 previous tax years | Up to 4 previous tax years |
| Apply at | gov.uk/marriage-allowance | gov.uk/married-couples-allowance |
You can only claim one of the two. If a partner was born before 6 April 1935, Married Couple’s Allowance is almost always the better deal because the cash saving is substantially higher.
Avoiding scams — claim direct, not via agencies
This is the bit that genuinely angers me. Search “marriage allowance” on Google and the first results are almost never gov.uk — they’re slick-looking third-party sites with names like “Marriage Tax Allowance Service”, “Refund Now” or “UK Tax Refunds”. They charge commissions of up to 40% of the refund, sometimes more, plus admin fees, for a five-minute claim form that HMRC offers for nothing.
The Advertising Standards Authority has upheld multiple complaints against marriage allowance “refund” agencies for misleading consumers into thinking they were dealing with HMRC. HMRC itself has repeatedly warned that no agency can get you a bigger refund than you can get yourself. They use the same forms and the same eligibility rules.
Worse, many agencies use a deed of assignment — a legal document signed during the claim — that diverts all future HMRC refunds (not just the marriage allowance one) to them for years. People have lost hundreds of pounds in unrelated PAYE refunds this way. If you’ve already signed up with one, you can write to HMRC’s deed of assignment team to revoke it.
- Type gov.uk/marriage-allowance directly into your browser. Don’t click search ads.
- HMRC charges nothing. If a site asks for card details, fees, or a percentage of your refund, close the tab.
- HMRC will never email or text asking you to claim. Genuine notifications appear in your Personal Tax Account.
- Never sign a deed of assignment unless you fully understand it covers all future tax refunds.
What happens if your circumstances change?
The claim renews automatically, so it’s your job to cancel it if you stop being eligible. Get this wrong and HMRC will eventually claw the money back through a tax-code adjustment.
- Higher earner crosses into higher-rate tax (£50,271+). The claim must be cancelled — call HMRC on 0300 200 3300 or cancel online via your Personal Tax Account.
- Lower earner starts earning above £12,570. Marriage Allowance might still be worthwhile (the transfer reduces their personal allowance, but the gain to the higher earner can still net out positive). HMRC’s online calculator at gov.uk/marriage-allowance-calculator will tell you whether to keep claiming.
- You separate or divorce. Either partner can cancel — the change takes effect from the start of the tax year in which you separated.
- Your partner dies. If the lower earner dies, the surviving higher-rate partner keeps the transfer for the rest of that tax year. If the higher earner dies, the surviving lower earner can backdate any unused allowance against the deceased’s final tax bill. Both scenarios are unusual — call the HMRC bereavement service on 0300 200 3300.
- You retire onto a State Pension below £12,570. You almost certainly still qualify as the lower earner — pension counts as income but is rarely enough to wipe out the allowance.
Frequently asked questions
Can cohabiting couples claim Marriage Allowance?
No. You must be legally married or in a registered civil partnership. Twenty years of living together, joint mortgages and shared children make no difference — HMRC requires a marriage or civil partnership certificate.
Can two pensioners both on State Pension claim?
Only if one is below the personal allowance and the other has enough taxable income (pension plus any other earnings) to be a basic-rate taxpayer. Two retirees both receiving the full new State Pension of £12,973 from April 2026 wouldn’t qualify — neither is under £12,570 once their pension has fully topped up. Older pensioners or those with a partial pension often will qualify.
Does self-employment income count?
Yes. It’s your total taxable income that matters, including self-employed profit (after allowable expenses), pensions, rental income and savings interest above the personal savings allowance. If your overall taxable income is below £12,570, you’re under the threshold as the lower earner.
When does the saving actually appear?
HMRC normally processes claims within two weeks. The current-year saving comes through as a tax-code change (you’ll see a new code like 1383M for the higher earner and 1131N for the lower earner). Backdated amounts arrive either as a cheque, a bank transfer, or as an additional tax-code adjustment, depending on the year.
Do I have to reapply every year?
No. The claim renews automatically until you cancel it or your circumstances change in a way that breaks eligibility. Set a calendar reminder to review it whenever either partner has a major pay change.
Can I claim if I’m currently on maternity or shared parental leave?
Very often, yes. Statutory Maternity Pay counts as income, but it’s modest enough that many people on leave will still come in below the £12,570 personal allowance for the year. Add up everything you’ll receive in the tax year — salary from any pre-leave months, SMP, and any contractual top-up — and if it’s under £12,570, claim.
Does claiming affect my Universal Credit or other benefits?
The Marriage Allowance refund itself isn’t treated as income for Universal Credit, but the higher take-home pay from the tax-code change is — UC will see slightly higher net earnings and taper the award by 55p in the pound on the difference. You still come out ahead, just not by the full £252.
What if I missed eligibility for one of the backdate years?
That’s fine — claim only the years you were eligible. The online form lets you tick each year individually. Even one backdated year is worth claiming.
The bottom line
Marriage Allowance is the most underclaimed tax break in the UK. If one of you earns under £12,570 and the other is a basic-rate taxpayer, five minutes at gov.uk/marriage-allowance is worth £252 a year — and as much as £1,008 if you backdate the full four years. You’d struggle to find a better hourly rate of return anywhere in personal finance.
While you’re tidying up your tax position, it’s worth reading our guides to side hustle tax rules for 2026, the upcoming inheritance tax changes, and the April 2026 State Pension rise. If the higher earner’s saving is going straight into savings, check the latest best Cash ISA rates so the £252 keeps working for you.
One last thing: claim direct from HMRC. Don’t pay a stranger 40% of your own money for a five-minute online form.
Karl Johnson is the editor of GetSmartSaver.Uk. Allowances and thresholds verified against gov.uk as of May 2026. Marriage Allowance can only be claimed directly from HMRC — there is no fee.