Last updated: 14 October 2026
How do you claim the Marriage Allowance?
The lower-earning partner applies online on gov.uk. They need their own and their partner’s National Insurance numbers and proof of identity through the Government Gateway. The application takes about 10 minutes. If you qualify, £1,260 of the lower earner’s Personal Allowance is transferred to the higher earner for 2026/27, saving up to £252 a year. You can also backdate the claim for up to 4 years.
Before you apply, check that you qualify
- You are married or in a civil partnership
- The lower earner has income under £12,570
- The higher earner is a basic-rate taxpayer (income up to £50,270, or the Scottish intermediate rate limit)
- Neither of you was born before 6 April 1935
If one partner doesn’t work, see Marriage Allowance when a husband isn’t working.
Step-by-step: applying online
- Go to the Marriage Allowance page on gov.uk and select “Apply”
2. The lower earner signs in to their Government Gateway account, or creates one
3. Enter your partner’s name, date of birth and National Insurance number
4. Enter the date of your marriage or civil partnership
5. Choose which years to claim, including backdated years
6. Submit and keep the confirmation
Other ways to apply
- By phone to HMRC’s Income Tax helpline, if you can’t apply online
- Through your Self Assessment tax return, if you file one
What happens after you apply
- HMRC changes the higher earner’s tax code, usually by adding an “M”, for example 1383M
- The lower earner’s code gets an “N”, for example 1131N
- Backdated years are repaid as a cheque or bank transfer to the higher earner
- The transfer continues each year until it is cancelled
Backdated claims
| Tax year | Allowance transferred | Maximum saving |
| 2022/23 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
| 2026/27 | £1,260 | £252 |
The 2022/23 claim must be made by 5 April 2027.
Cancelling or changing the claim
The lower earner can cancel online. If you divorce or separate, or a partner dies, tell HMRC. The allowance usually stays in place until the end of that tax year.
Avoid Marriage Allowance scams
Some firms offer to claim for you and take a large share of the refund. The claim is free and simple to make yourself. HMRC doesn’t contact you by text or email about refunds.
Mistakes with Marriage Allowance
The most common mistakes are applying when the receiving partner is a higher-rate taxpayer, which isn’t allowed, and forgetting to cancel when circumstances change, for example after a divorce or when the lower earner’s income rises. Only the partner with the lower income applies, through their personal tax account. Backdated claims can go back 4 tax years, so an eligible couple can often claim several years at once. If a partner dies, the surviving partner can still claim for earlier years.
Frequently asked questions
Who should apply, me or my partner?
The person with the lower income.
Can I apply if my partner earns more than £50,270?
No. The higher earner must be a basic-rate taxpayer.
Does the allowance renew every year?
Yes, automatically.
What if our income changes?
Cancel if the lower earner’s income goes over £12,570 or the higher earner becomes a higher-rate taxpayer.
Related: personal tax refunds.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with Marriage Allowance claims. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
