UK Marriage Allowance 2026/27 — How to Claim

Are you eligible?

Both of these must be true:

• ✓ You are married or in a civil partnership (cohabiting partners are not eligible — Marriage Allowance is specifically for legal partnerships).
• ✓ The lower-earning partner has income under the Personal Allowance (£12,570 in 2026/27).
• ✓ The higher-earning partner is a basic-rate taxpayer — income between £12,571 and £50,270 in 2026/27.

You're not eligible if: the higher earner is a higher-rate taxpayer (£50,271+), you live in Scotland and the higher earner pays Intermediate rate or above, or either of you was born before 6 April 1935 (use Married Couple's Allowance instead — it's worth more).

How much you can recover

Note: backdate is limited to 4 prior years plus the current year — 5 years total. After 5 April 2027, the 2022/23 year falls out of eligibility, so don't delay.

How to apply (5 steps, 15 minutes)

1. 1. Check eligibility — confirm both partners' income for 2026/27 falls within the bands above. If your circumstances changed mid-year (one partner started a job, etc.), you can still apply but note the start date.
2. 2. Decide who applies — the lower-earning partner is the one who fills out the form. They are transferring (giving up) 10% of their Personal Allowance.
3. 3. Go to gov.uk/marriage-allowance — the official application is at gov.uk/marriage-allowance. Never use a third-party site that charges a fee — they are simply forwarding your application to HMRC and pocketing 30-50% of your savings.
4. 4. Have ready: both partners' NI numbers, dates of birth, your marriage/civil partnership date, and one form of ID for the applicant (passport number, P60 reference, bank statement reference). The form takes 10-15 minutes.
5. 5. Tick the backdate box — at the end of the form there's an explicit option to backdate. Tick it to claim previous years.

Common mistakes

• ✗ Using a paid third-party service. The application is free at gov.uk. "Marriage tax claim" companies charge 30-50% commission for forwarding the form HMRC accepts directly. You're losing £100-£500 of your refund for nothing.
• ✗ The wrong partner applying. The lower earner applies — they're transferring allowance to the higher earner. If the higher earner applies, the form will be rejected.
• ✗ Forgetting to tick backdate. Most of the saving is in the 4 prior years. Don't forget to tick the box.
• ✗ Applying when not eligible. If the higher earner is a higher-rate taxpayer (£50,271+), you'll trigger more tax than you save — Marriage Allowance reduces the higher earner's tax-free allowance and pushes more into 40%. The form will reject this, but it's a wasted hour.
• ✗ Not updating when circumstances change. If you divorce, separate, or the lower earner's income rises above the PA, you must cancel Marriage Allowance — otherwise HMRC will eventually claw back the difference.

Why so few couples claim

HMRC estimates that around 2 million UK couples are eligible but have never claimed Marriage Allowance. That's an aggregate £500m+ left on the table every year.

The two main reasons:

• Awareness. Marriage Allowance was introduced in 2015. Many couples assume "tax allowances" don't apply to them because their incomes feel ordinary.
• Confusion with Married Couple's Allowance. The latter is a different (more valuable) allowance for couples born before 6 April 1935 — most couples don't realise the £252 one applies to them too.

FAQs

How much is UK Marriage Allowance worth?

£252 per year (20% × £1,260 transferred allowance). With backdating, up to £1,260 total — assuming 4 backdate years plus current.

Who applies — the higher or lower earner?

The lower earner. They are transferring £1,260 of their unused Personal Allowance. The higher earner receives the benefit but doesn't apply.

How do I claim Marriage Allowance backdate?

On the gov.uk application form, tick the box for backdating. You can recover up to 4 prior years (in addition to the current year).

Does Marriage Allowance affect other benefits?

No. Marriage Allowance is a tax adjustment, not a benefit — it doesn't affect Universal Credit, Tax Credits, Council Tax reductions, or means-tested benefits.

What if my spouse died?

You can still claim for years they were alive (subject to 4-year window). Apply via the standard form — there's a section for deceased partner cases.