Last updated: 14 October 2026
Can you transfer your Personal Allowance to your spouse?
Partly. Through the Marriage Allowance, you can transfer £1,260 of your £12,570 Personal Allowance to your spouse or civil partner in 2026/27, if you earn less than the allowance and they’re a basic-rate taxpayer. That cuts their tax by up to £252 a year. You can’t transfer the rest of the allowance. If either of you was born before 6 April 1935, the more generous Married Couple’s Allowance may apply instead.
Who can claim
| Condition | Requirement |
| Relationship | Married or in a civil partnership; living together isn’t enough |
| Lower earner | Income below £12,570 (or slightly above, if the transfer is still worthwhile) |
| Higher earner | Basic-rate taxpayer, income £12,571 to £50,270 (in Scotland, up to the top of the intermediate rate band) |
| Age | Both born on or after 6 April 1935 |
How it works
- The lower earner’s Personal Allowance falls to £11,310
- The higher earner gets a tax reduction of £252 (20% of £1,260)
- The transfer continues each year until cancelled or circumstances change
Backdating
You can backdate the claim for up to 4 previous tax years if you were eligible, so a new claim in 2026/27 can include 2022/23 to 2025/26. That can mean a refund of more than £1,000.
Example
Sam earns £9,000 a year from a part-time job, and his wife Lucy earns £38,000. Sam transfers £1,260 of his allowance to Lucy. His allowance becomes £11,310, still more than his income, so he pays no tax. Lucy’s tax falls by £252 a year. They backdate the claim 4 years and get a further refund of about £1,000.
When it doesn’t help
- If the lower earner’s income is close to £12,570, the transfer could make them pay tax
- If the higher earner pays 40% tax, they can’t receive the transfer
- If the lower earner has savings income using the starting rate for savings, the transfer may reduce that benefit
Married Couple’s Allowance
If either spouse was born before 6 April 1935, the Married Couple’s Allowance gives a reduction of up to £1,170 a year (10% of the maximum £11,700). It’s claimed by the husband for marriages before 2005, or the higher earner for later marriages.
How to claim
Apply on gov.uk using your National Insurance numbers. The lower earner makes the claim. HMRC adjusts tax codes or Self Assessment calculations.
Common mistakes
- The higher earner making the claim instead of the lower earner
- Forgetting to cancel when the higher earner moves into the 40% band
- Not backdating, and missing up to 4 years of refunds
- Responding to scam texts or firms offering to claim Marriage Allowance for a large fee, when the gov.uk claim is free and takes minutes
Frequently asked questions
What happens if we divorce?
The transfer ends at the end of that tax year.
What if my spouse dies?
You can claim for earlier years, and the transfer continues to the end of the tax year.
Can I transfer my whole allowance?
No, only £1,260.
Does it affect benefits?
It may change Universal Credit or other income-related benefits slightly.
Related: how to claim the Marriage Allowance, Marriage Allowance when your husband doesn’t work and tax relief for civil partners.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with personal tax for couples. See our small business 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.
