UK Marriage Allowance: transfer, eligibility and backdating
Marriage Allowance transfers part of one spouse or civil partner’s Personal Allowance. Eligibility depends on both partners’ tax positions, and a backdated claim depends on eligibility in each earlier year.
- Transferable allowance
- £1,260 of Personal Allowance.
- Maximum tax reduction
- Up to £252 per tax year.
- Backdating
- To 6 April 2022 (2022 to 2023), for eligible years, as currently published.
Transfer and tax reduction
Marriage Allowance allows a transfer of £1,260 of Personal Allowance to a husband, wife or civil partner. HMRC publishes a reduction in the recipient’s tax of up to £252 in the tax year. HMRC, Marriage Allowance (opens in a new tab).
The lower earner normally has income below their Personal Allowance, usually £12,570. A transfer can increase the lower earner’s own tax while reducing the couple’s total tax; the maximum reduction is not a guaranteed household saving. HMRC, Marriage Allowance (opens in a new tab).
Living abroad does not by itself prevent an application if the partners receive a Personal Allowance. HMRC, Marriage Allowance (opens in a new tab).
Tax-band eligibility
The couple must be married or in a civil partnership. The recipient must pay Income Tax at the basic rate. In Scotland, the eligible recipient bands are starter, basic or intermediate. Living together without marriage or a civil partnership does not qualify. HMRC, Marriage Allowance (opens in a new tab).
Marriage Allowance and Married Couple’s Allowance cannot be received at the same time. Receiving a pension does not by itself prevent a Marriage Allowance application. HMRC, Marriage Allowance (opens in a new tab).
Backdating and scope
As read on 4 October 2026, GOV.UK states that a claim can be backdated to 6 April 2022, the 2022 to 2023 tax year, for years when the couple was eligible. The recipient’s reduction depends on the Personal Allowance rate for the years claimed. HMRC, Marriage Allowance (opens in a new tab).
The transfer continues automatically each year until cancelled. This page gives general information adapted from HMRC material under the Open Government Licence v3.0, without endorsement. The site’s UK Income Tax calculator excludes Marriage Allowance, so no matching calculation or worked example is supplied. HMRC, Marriage Allowance (opens in a new tab).