Last updated: 14 October 2026
Can you claim Marriage Allowance if your husband isn’t working?
Yes, and that is exactly who it is for. If your husband (or wife or civil partner) isn’t working, or earns less than the £12,570 Personal Allowance, they can transfer £1,260 of their unused allowance to you. This works as long as you are a basic-rate taxpayer, with income up to £50,270. It cuts your tax by up to £252 a year, and you can backdate it 4 years.
Who qualifies
- You are married or in a civil partnership. Living together isn’t enough
- The partner transferring the allowance earns less than £12,570. This includes partners with no income at all
- The partner receiving it pays basic-rate tax, with income between £12,571 and £50,270
- Neither of you was born before 6 April 1935. If one of you was, Married Couple’s Allowance may be better
Who must apply
The non-working or lower-earning partner makes the application, because they are the one giving away part of their allowance. They can apply online on gov.uk with both National Insurance numbers. If your husband doesn’t have an income, he still needs a Government Gateway account, or he can apply by phone.
How much it’s worth
| Tax year | Maximum saving |
| 2026/27 | £252 |
| 2025/26 | £252 |
| 2024/25 | £252 |
| 2023/24 | £252 |
| 2022/23 | £252 |
Claim by 5 April 2027 to include 2022/23. A full backdated claim in October 2026 could be worth up to £1,260.
Things to check first
- If your husband has some income, for example a small pension or rental profit, transferring £1,260 must not push him into tax. If his income is £11,310 or less, the transfer costs him nothing
- If you are a Scottish taxpayer, the rules are the same, but your income must be within the Scottish intermediate rate
- If you claim self-employed expenses or have savings income, check the overall effect
What happens next
HMRC changes your tax code, for example to 1383M, and changes his to 1131N. The allowance renews every year until you cancel it or your circumstances change.
When to cancel
Cancel if you divorce or separate, if your husband’s income rises above £12,570, or if you become a higher-rate taxpayer. If one partner dies, the surviving partner can still make a claim.
Marriage Allowance and Self Assessment
If you file a Self Assessment return, HMRC applies the Marriage Allowance to your tax calculation as well as your tax code. Your partner doesn’t usually need to file a return just because they have transferred the allowance. If your partner is self-employed with small profits, check their figures first, because transferring £1,260 of allowance can create a small tax bill for them if their profits are over £11,310. We can check both of your positions before you apply.
Frequently asked questions
Does my husband need to be receiving benefits?
No. He just needs to have unused Personal Allowance.
Can a partner on Universal Credit transfer it?
Yes. Marriage Allowance is a tax relief, not a benefit, but check your own Universal Credit position.
We are not married but we live together. Can we claim?
No. You must be married or in a civil partnership.
How do I make the claim?
See how to claim the Marriage Allowance.
Related: personal tax refunds.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with Marriage Allowance and backdated 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.
