Income Tax & PAYE

Marriage Allowance

Transfers up to £1,260 of your Personal Allowance to your spouse or civil partner.

Definition

Marriage Allowance lets you transfer 10% of your Personal Allowance (£1,260) to your spouse or civil partner. To qualify, you must earn less than the Personal Allowance (£12,570) and your partner must be a basic rate taxpayer. This can reduce the higher-earning partner's tax bill by up to £252 per year. Claims can be backdated up to four tax years.

Why it matters

It is a simple way for married couples and civil partners to reduce their combined tax bill.
Many eligible couples do not claim it — over 2 million households are thought to be missing out.

Common use cases

One partner earning under the personal allowance
Maximising household after-tax income
Backdating for previous years

Last reviewed: 2026 · Tax year: 2026/27Found a mistake? Let us know

Related terms

Personal Allowance Income Tax

Disclaimer

This definition is for informational purposes only and does not constitute tax, legal, or financial advice. Rules may change and outcomes depend on your circumstances.

Public resources and UK tax glossary sources

These GOV.UK and HMRC sources provide the official context for this glossary entry. The definition is educational and does not determine your individual tax position.

GOV.UK — Marriage Allowance

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