UK 2028 Marriage Allowance
UK 2028 Marriage Allowance: £1,260 (10% of PA) transfers. £252/year tax saving. Both must be basic-rate or non-taxpayer. Backdate up to 4 years.
| Lower earner income | — |
| Higher earner income | — |
| Qualifies | — |
| 2028 annual saving | — |
| Backdate (4 yrs) | — |
The UK 2028 Marriage Allowance lets the lower-earning spouse transfer £1,260 of unused Personal Allowance to the higher earner. £1,260 × 20% = £252/year tax saving. Both must be: lower earner below PA, higher earner basic rate (not higher/additional rate). Backdate claims up to 4 years for ~£1,000+ refund.
Who Qualifies
Lower earner: total income below Personal Allowance (£12,570). Higher earner: income £12,570-£50,270 (basic rate). Married or civil partners. Both born after April 5, 1935 — earlier born get more generous Married Couples Allowance instead. Apply at gov.uk/marriage-allowance.
Backdating Refund
Can claim retrospectively up to 4 prior tax years (currently 2020-21 to 2027-28). Each year worth £200-£252 depending on year's rates. Total backdate refund: ~£1,000+. HMRC will adjust prior year tax code or issue refund cheque.
Auto-Renewal + Withdraw
Once claimed, auto-renews each year. Withdraw if higher earner moves into higher rate (£50,270+) or lower earner exceeds PA. Withdraw at gov.uk same address. Failure to withdraw when ineligible = HMRC claws back saving.
Last updated May 2026. Sources: HMRC Marriage Allow.