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Marriage Allowance: couples could get up to £252 a year, and backdate to April 2022 until 5 April 2027

If one of you earns less than £12,570 and the other is a basic-rate taxpayer, you could cut your tax bill. Claims can go back to the 2022 to 2023 tax year, but that year drops out after 5 April 2027.

Published 1 November 2026Last checked 1 November 2026UK-wideFrom HM Revenue and Customs

Two mismatched mugs on a kitchen table in morning light, with a short stack of coins sliding from beside one mug towards the other.

Illustration generated with AI

What's happening

Marriage Allowance lets a husband, wife or civil partner who earns less than £12,570 pass £1,260 of their tax-free allowance to their partner. This cuts the partner's tax by up to £252 a year. You can backdate a claim to 6 April 2022, but the 2022 to 2023 year can only be claimed until 5 April 2027.

The question: Who can claim Marriage Allowance, how much is it worth, and how far back can you claim?

This applies to you if…

  • You're married or in a civil partnership
  • One of you doesn't pay Income Tax, or has income below the Personal Allowance (usually £12,570)
  • The other pays tax at the basic rate, which usually means income between £12,571 and £50,270 before Marriage Allowance
  • In Scotland, the higher earner pays the starter, basic or intermediate rate, usually income between £12,571 and £43,662
  • Getting a pension or living abroad doesn't stop you, as long as you get a Personal Allowance

Not for you if…

  • Couples who live together but aren't married or in a civil partnership
  • Couples where the higher earner pays 40% tax or more (or 42% or more in Scotland)
  • Couples where either partner was born before 6 April 1935, who may get more from Married Couple's Allowance instead (you can't have both)

What it's worth

What it's worth: Up to £252 a year off the higher earner's tax. Backdating to 6 April 2022 could add up to about £1,260 in total across five tax years (illustrative calc).

£1,260 transferred and taxed at the basic rate of 20%. The amount for past years depends on the Personal Allowance in those years.

Tax year 2026 to 2027, with backdating to 2022 to 2023

How the five years could add up

  1. This year (2026 to 2027): up to £252, given through the higher earner's tax code.
  2. Backdated years 2022 to 2023, 2023 to 2024, 2024 to 2025 and 2025 to 2026: up to £252 each, so up to £1,008.
  3. Total: up to £1,260.

Up to about £1,260 across five years if you qualified every year.

Illustrative calc. HMRC confirmed £252 a year for 2022 to 2023 and 2023 to 2024. The Personal Allowance stayed at £12,570 after that. You only get years you were eligible for.

How to do it

  1. 1

    Check you both qualify

    Look at your incomes for this year and each year back to April 2022.

    Takes about 5 minutes

  2. 2

    Apply online

    If neither of you has income other than wages, the lower earner makes the claim. You need both National Insurance numbers. You sign in and prove your identity, usually with photo ID such as a passport or driving licence. It's free.

  3. 3

    Ask to backdate

    When you apply, include any past years you were eligible, back to 6 April 2022.

  4. 4

    Wait for the tax code change

    HMRC changes the higher earner's tax code, which can take up to 2 months. Codes end in M for the person receiving the allowance and N for the person transferring it.

  5. 5

    Prefer paper?

    You can use postal form MATCF, which also lets you backdate.

Deadline

Last day to include the 2022 to 2023 tax year — 5 April 2027 (in 155 days)

You can claim for the current tax year and up to the last 4 tax years, so each April the oldest year drops out.

The catches

Not worth it if both pay higher rates

It only works when the higher earner pays basic-rate tax (starter, basic or intermediate in Scotland).

Less gain if the lower earner is near £12,570

Giving away £1,260 can mean the lower earner starts paying some tax. GOV.UK's example: incomes of £11,500 and £20,000 save the couple £214, not £252.

Savings, dividends or work benefits complicate it

If either of you has income such as dividends, savings interest or benefits from your job, GOV.UK says to call the Income Tax helpline to check who should claim.

You must cancel if things change

It renews every year automatically. If your income rises so you no longer qualify, or you divorce or separate, you need to cancel it, or someone may underpay tax.

You don't need a claims company

Applying on GOV.UK is free. Using a firm that charges a fee means you keep less of the refund.

Illustrative example

A retired couple backdating

Margaret has a small pension of £9,000 a year. Her husband David has pensions totalling £24,000. They have qualified every year since 2022 but never claimed.

  1. Margaret applies online and backdates to 6 April 2022.
  2. David's tax code changes for this year, cutting his tax by up to £252.
  3. For the four earlier years, HMRC works out the reduction in David's tax for each year.

They could get up to about £1,260 across the five years.

Illustrative calc based on £252 a year. Real amounts depend on each year's income.

What this means for…

  • Retired: Pension income counts towards the £12,570 limit, but getting a pension doesn't stop you claiming.
  • Below the personal allowance: If your partner pays basic-rate tax, you could transfer £1,260 of your allowance to them.
  • Basic-rate taxpayer: If your spouse or civil partner earns under £12,570, your tax could fall by up to £252 a year.
  • Couple: Only married couples and civil partners can claim.
  • Not working or caring: If you have little or no income and your spouse pays basic-rate tax, you would usually be the one to apply.

Common misreadings

You might hear: It's only for couples where one doesn't work at all.

Actually: The lower earner can work or have a pension, as long as their income is below the Personal Allowance, usually £12,570.

You might hear: You have to claim every year.

Actually: Once set up, it transfers every year until you cancel.

You might hear: Living together is enough.

Actually: You must be married or in a civil partnership.

Where the UK nations differ

Scotland
The higher earner must pay the starter, basic or intermediate rate, so their income usually has to be £43,662 or less, not £50,270.
Wales
Welsh rates for 2026 to 2027 use the same bands as England, so the £50,270 limit applies.
Northern Ireland
Same rules and limits as England.

What you could do

  1. are married or in a civil partnership and one of you has income under £12,570

    Check the rules on GOV.UK and, if you qualify, the lower earner can apply online for free.

  2. have qualified in past years but never claimed

    Ask to backdate to 6 April 2022 when you apply. The 2022 to 2023 year can only be included until 5 April 2027.

    By 2027-04-05

  3. already get Marriage Allowance and your income or relationship has changed

    Check whether you need to cancel it to avoid owing tax.

Timeline

  1. 6 April 2022

    Earliest date you can backdate to

  2. 5 April 2027

    Last day to include the 2022 to 2023 tax year

  3. 6 April 2027

    Backdating then starts from 6 April 2023

The detail

The rules

  • Transfer: £1,260 of the lower earner's Personal Allowance.
  • Saving: up to £252 a year off the higher earner's tax.
  • Personal Allowance 2026 to 2027: £12,570.
  • Basic rate band in England, Wales and Northern Ireland 2026 to 2027: £12,571 to £50,270.
  • Scotland 2026 to 2027: starter £12,571 to £16,537, basic £16,538 to £29,526, intermediate £29,527 to £43,662.
  • Backdating: the current tax year and up to the last 4 tax years.
  • If a partner has died, you can still claim, including backdating, by calling the Income Tax helpline.
  • Married Couple's Allowance applies instead if either partner was born before 6 April 1935.

References

  • HMRC form MATCF (April 2026): You can claim for the current tax year and up to the last 4 tax years.

Documents

Words explained

Personal Allowance
The amount of income you can have each year before paying Income Tax. Usually £12,570.
Basic rate
The 20% rate of Income Tax, on income between £12,571 and £50,270 in England, Wales and Northern Ireland.
Tax code
The code your employer or pension provider uses to work out how much tax to take.
Backdate
Claiming for past tax years as well as this one.
Civil partnership
A legal relationship for couples that gives similar rights to marriage.

In short

If you're married or in a civil partnership and one of you earns under £12,570 while the other pays basic-rate tax, Marriage Allowance can cut your tax by up to £252 a year. It's free to apply on GOV.UK, and you can backdate to April 2022 until 5 April 2027.

Related dates

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  • 30 Dec File Self Assessment online to pay through your tax codeDeadline · in 59 days
  • 31 Jan Online Self Assessment return and payment deadline (2025 to 2026)Deadline · in 91 days
  • 7 Feb Making Tax Digital: third quarterly update dueDeadline · in 98 days
  • 5 Apr Marriage Allowance: last day to backdate to 2022 to 2023Deadline · in 155 days
See the money calendar

Sources

  1. Marriage Allowance, GOV.UK (2026-11-01)
  2. Apply for Marriage Allowance, GOV.UK (2026-11-01)
  3. Marriage Allowance: how to apply, GOV.UK (2026-11-01)
  4. Marriage Allowance: if your circumstances change, GOV.UK (2026-11-01)
  5. Apply for Marriage Allowance by post, HMRC (2026-04-06)
  6. Form MATCF, HMRC
  7. Income Tax rates and Personal Allowances, GOV.UK (2026-11-01)
  8. Scottish Income Tax, GOV.UK (2026-11-01)
  9. Welsh Income Tax, GOV.UK (2026-11-01)
  10. Married Couple's Allowance, GOV.UK (2026-11-01)

This is guidance, not regulated financial advice. Check figures against the linked official source before you act. Written with AI assistance and checked against primary sources. How Kitty works. For free, impartial help, try MoneyHelper or Citizens Advice.