How to Apply for Marriage Allowance and Transfer Part of Your Personal Allowance

Marriage Allowance transfers £1,260 of Personal Allowance

Marriage Allowance lets one spouse or civil partner transfer £1,260 of their Personal Allowance to the other. The standard Personal Allowance for 2026 to 2027 is £12,570.

The transfer can reduce the recipient's Income Tax by up to £252 in the tax year. The saving is a reduction in tax rather than a £1,260 cash payment.

The lower earner's own Personal Allowance is reduced when the transfer is made. This means they may sometimes pay a small amount of Income Tax themselves while the couple still saves money overall.

Check both partners' income and tax-rate conditions

You must be married or in a civil partnership. Couples who simply live together are not eligible for Marriage Allowance.

The person transferring the allowance normally needs income below their Personal Allowance, usually £12,570. The recipient normally needs to be a basic-rate taxpayer.

For England, Wales and Northern Ireland, GOV.UK says this usually means the recipient has income between £12,571 and £50,270 before receiving Marriage Allowance.

For Scotland, the rule is tied to Scottish Income Tax rates: the recipient must be a starter, basic or intermediate-rate taxpayer. The 2026 to 2027 Scottish bands run from £12,571 to £43,662 before the higher rate begins.

Pensions and overseas residence do not automatically prevent a claim

Receiving a pension does not by itself prevent Marriage Allowance. GOV.UK also confirms that living abroad does not automatically prevent a claim as long as the relevant person is entitled to a UK Personal Allowance.

If either partner receives other taxable income, such as savings interest, dividends or taxable employment benefits, the simple salary comparison may not show which partner should transfer the allowance. HMRC recommends checking the full taxable-income position or contacting the Income Tax helpline if you are unsure.

The HMRC online service is the quickest standard route

For the standard online application, you need your National Insurance number and your partner's National Insurance number. You must sign in to HMRC's service or create sign-in details.

HMRC may ask you to prove your identity. This usually involves information from a photo identity document such as a passport or driving licence.

HMRC states that online is the quickest way to apply and that you should receive an email confirming your application within 24 hours.

Contact HMRC if the online requirements do not fit your situation

If you have come to the UK and do not plan to work or study, GOV.UK says you cannot get a National Insurance number solely for this purpose. In that situation, you should contact the Income Tax helpline to apply for Marriage Allowance rather than attempting to obtain a National Insurance number just for the claim.

The transferor claims through their Self Assessment return

If you are registered for Self Assessment and you are the person transferring the Personal Allowance, complete the Marriage Allowance section on your Self Assessment return.

The partner receiving the allowance should leave that Marriage Allowance section blank. If both partners file Self Assessment returns, HMRC says the transferor should submit their return at least 3 days before the recipient submits theirs.

If you need help completing the rest of the tax return, see how to file your Self Assessment tax return online with HMRC.

Use form MATCF for a postal application

HMRC provides form MATCF for Marriage Allowance claims by post. HMRC states that if you choose the postal route, you must use MATCF and that other types of postal claim will not be accepted.

The form can also be used to claim eligible earlier tax years. Follow the current form instructions carefully because HMRC periodically replaces the form with an updated version.

Backdate eligible claims to 6 April 2022

As of 9 September 2026, GOV.UK confirms that you can backdate Marriage Allowance to 6 April 2022, covering the 2022 to 2023 tax year onward, provided you met the eligibility conditions in each year claimed.

The tax saving for a backdated year depends on the Personal Allowance and tax rules that applied in that particular year. You should not assume every backdated year produces exactly the same refund.

If your partner has died since 5 April 2022, GOV.UK says a backdated claim may still be possible by telephone. If the deceased partner was the lower earner, the person managing their tax affairs needs to contact HMRC.

HMRC changes allowances from the start of the tax year

If your application succeeds, HMRC backdates the Personal Allowance changes to the beginning of the current tax year on 6 April.

For PAYE taxpayers, HMRC can reflect the transfer in tax codes. The recipient's tax code normally ends in M, while the transferor's normally ends in N.

HMRC says changing the recipient's tax code can take up to 2 months. For Self Assessment taxpayers, the allowance can instead be reflected when the return is processed.

You normally do not need to apply again every year

Once established, the Personal Allowance transfer normally continues automatically each tax year until it is cancelled. You do not need to submit a fresh claim every year while you remain eligible.

If your tax code already ends in M or N, HMRC says you do not need to complete the Marriage Allowance section of your Self Assessment return merely to keep the existing transfer running.

Cancel when your relationship or eligibility changes

You must cancel Marriage Allowance if your marriage or civil partnership ends through divorce, dissolution or legal separation, if your income changes and you are no longer eligible, or if you no longer want to claim.

If the relationship has ended, either partner can cancel. For other reasons, the person who originally made the transfer must cancel it. Leaving the Marriage Allowance section blank on a Self Assessment return does not cancel an existing transfer.

If cancellation is because of an income change, the allowance normally continues until the end of that tax year on 5 April. If the relationship ends, HMRC says the change may be backdated to the beginning of the tax year.

Older couples should check a different tax allowance

If either you or your spouse or civil partner was born before 6 April 1935, you may save more through Married Couple's Allowance instead.

You cannot receive Marriage Allowance and Married Couple's Allowance at the same time, so check which relief applies before making the claim.

Avoid these errors before submitting your claim

• Do not apply merely because you live with your partner; you must be married or in a civil partnership.
• Do not assume the £1,260 transfer means a £1,260 refund. The maximum current-year tax reduction is up to £252.
• Check both partners' full taxable income, not just salary, when savings, dividends or other taxable income are involved.
• If the transferor files Self Assessment, use the Marriage Allowance section of that return.
• If both partners file Self Assessment, submit the transferor's return at least 3 days before the recipient's.
• Use form MATCF for postal claims; HMRC says other postal Marriage Allowance claims will not be accepted.
• Do not miss eligible previous years: in September 2026, claims can be backdated to 6 April 2022 where the conditions were met.
• Do not assume Marriage Allowance stops automatically when income or relationship circumstances change; cancel it through HMRC when required.