Marriage Allowance

How much of the Personal Allowance a lower-earning spouse or civil partner can transfer, and the most it can cut the couple's tax bill each year.

Amount you can transfer

£1,260

The lower earner gives up this much of their Personal Allowance, and it reduces their spouse or civil partner's taxable income.

GOV.UK — HMRC · checked 10 Nov 2026

Most it can save each year

£252

The receiving partner's tax falls by up to this much in the tax year. Claims can be backdated to 6 April 2022.

GOV.UK — HMRC · checked 10 Nov 2026

Standard Personal Allowance

£12,570

The lower earner normally needs income below this for the couple to benefit.

HMRC · checked 10 Nov 2026

Higher rate starts above

£50,270

The receiving partner must normally have income below this, so they pay no more than the basic rate. In Scotland the limit is £43,662.

HMRC · checked 10 Nov 2026