Marriage Allowance eligibility
Marriage Allowance can reduce a receiving partner’s tax by up to £252 in an eligible year. Both partners’ circumstances matter, so a marriage alone does not establish a refund.
What income limits apply?
The lower earner normally needs income below their Personal Allowance. The receiving partner must pay qualifying rates; the usual 2026/27 upper income limit is £50,270 outside Scotland and £43,662 in Scotland.
Will every couple save £252?
No. The transfer can create some tax for the lower earner. Use HMRC’s calculator to compare the couple’s combined position.
Who applies?
The lower earner applies. Check whether Marriage Allowance is already active.
Can it be backdated?
Check every earlier year separately. The current claim window is not evidence that you met the conditions in every year.
Before you claim
Keep records, subtract reimbursements and check what you have already claimed. Entitlement depends on your circumstances in each tax year. You can use HMRC’s services yourself without buying a report.