Married or in a Civil Partnership? You Could Be Owed Up to £1,260 From HMRC

Marriage Allowance is one of the most under-claimed tax reliefs in the UK — largely because it's so easy to overlook. If one partner in a marriage or civil partnership earns below the personal tax-free allowance and the other pays basic-rate tax, you could be sitting on a refund worth up to £1,260, according to GOV.UK.

How it works

Marriage Allowance lets the lower-earning partner transfer £1,260 of their unused Personal Allowance to their spouse or civil partner, reducing the higher earner's taxable income by the same amount. For the 2026/27 tax year, that transfer is worth a maximum tax saving of £252, per the Low Incomes Tax Reform Group.

Who qualifies

• You're married or in a civil partnership (living together as a couple doesn't count without one of these).
• One partner earns less than the Personal Allowance (£12,570), leaving unused allowance to transfer.
• The other partner is a basic-rate taxpayer, meaning their income falls roughly between £12,571 and £50,270.
• Neither partner is claiming Married Couple's Allowance, which is a separate, older relief.

The part most people miss: backdating

You don't have to claim only for the current year. HMRC allows you to backdate a claim to the 2022–23 tax year, meaning up to four previous years plus the current one could be claimed together — each backdated year worth up to £252, adding up to as much as £1,260 in total if you've been eligible throughout, according to UK Tax Tools. If you've never claimed and have been eligible for years, this is where the bulk of the refund usually comes from.

Checklist: how to claim

1. Confirm eligibility first. Check both partners' income against the thresholds above — claiming when you don't qualify can create a tax bill instead of a refund.
2. The lower earner makes the claim, not the higher earner. This is a common mistake that delays applications.
3. Have both National Insurance numbers and dates of birth ready before starting the online form.
4. Apply directly at gov.uk/apply-marriage-allowance. Avoid third-party "tax refund" sites that charge a cut of your refund for doing the same free process.
5. Decide whether to backdate. The online form lets you request backdated years in the same application — do this in one go rather than filing separately later.
6. Check how you'll receive it. Current-year relief usually adjusts your tax code; backdated years are typically paid as a cheque or bank transfer.
7. Cancel the claim if your circumstances change — for example, if the lower earner's income rises above the Personal Allowance — to avoid an unexpected tax bill later.

Key Numbers

• Personal Allowance transferable: £1,260 (GOV.UK)
• Maximum annual tax saving: £252 (LITRG)
• Earliest backdate year: 2022–23 tax year
• Maximum total refund (backdated + current): up to £1,260
• Basic-rate band for the higher earner: £12,571–£50,270

Sources

• Marriage Allowance: How it works — GOV.UK
• Marriage allowance — Low Incomes Tax Reform Group
• UK Marriage Allowance 2025-26 & 2026-27 — UK Tax Tools

Educational content only — not financial advice.