Use cases / Couples
Marriage allowance for couples
If one partner earns less than the personal allowance and the other is a basic-rate taxpayer, the lower earner can give away part of their unused allowance. It costs nothing to claim and can be backdated.
Key figures
| Figure | 2025/26 | 2026/27 |
|---|---|---|
| Amount of allowance transferred | £1,260 | £1,260 |
| Maximum tax saving per year | £252 | £252 |
| Personal allowance | £12,570 | £12,570 |
How the rules work
Who qualifies
You must be married or in a civil partnership. One partner has income below the £12,570 personal allowance; the other pays tax at the basic rate, with income up to the higher-rate threshold.
What you get
The lower earner transfers £1,260 (10% of the allowance, rounded up). The recipient pays 20% less on that amount, saving up to £252 a year.
Backdating
You can usually claim for earlier tax years in which you were eligible, going back four years.
Scottish taxpayers have different bands, so check eligibility on GOV.UK before claiming.
Work out your own number
- Marriage allowance – Can you transfer part of your personal allowance, and what does it save?
Then sign up free to save the result and see how to lower your bill.
HMRC and GOV.UK sources
Related
General information for UK taxpayers, not personal tax advice. Figures reflect the 2025/26 and 2026/27 tax years and are checked against the same rules our calculators use.