Overview
- As the 2026–27 tax year opened Monday, the tax‑free Personal Allowance stayed at £12,570, with the freeze now extended to 2031.
- Marriage Allowance lets a lower‑earning spouse or civil partner transfer £1,260 of their unused allowance to a basic‑rate partner, reducing the partner’s tax by £252 a year.
- Approved claims can be backdated for four tax years from 2021–22, allowing total rebates of up to £1,260, with 2020–21 now outside the claim window.
- To qualify, one partner must have no income tax to pay and the other must fall within the basic‑rate band, with a recent rule change allowing partial transfers for incomes between £11,130 and £12,570.
- Apply on the official government site using both partners’ National Insurance numbers and ID, after which HMRC updates tax codes and issues any refund, and reports suggest about two million eligible couples have not yet claimed.