UK Marriage Allowance 2027 Calculator — £1,260 Transfer
Calculate UK Marriage Allowance for 2027 — transfer £1,260 of your Personal Allowance to your spouse if they earn less, saving up to £252/year in tax.
£1,260 Transfer
Marriage Allowance lets the lower-earning spouse transfer £1,260 of their unused Personal Allowance to their higher-earning spouse. The recipient gets £1,260 × 20% = £252 reduction in tax bill.
Who Qualifies
Married couples and civil partners. The lower earner must have income BELOW the Personal Allowance (£12,570 for 2026/27 — likely similar 2027/28). The higher earner must pay basic rate only (under £50,270 income). Higher-rate taxpayers do NOT qualify.
Backclaim Up to 4 Years
Apply now and HMRC will backdate to April 2021 if you would have qualified in each year. Maximum backclaim = 4 × £252 = £1,008 (depending on yearly rates). Tax codes will update automatically after acceptance.
How to Apply
Apply at gov.uk/marriage-allowance. Need both partners' National Insurance numbers, dates of birth, and login credentials for one Government Gateway. Approved within ~6 weeks; tax code change follows.
Source: gov.uk Marriage Allowance HMRC guidance 2026. Last updated: May 2026.
Frequently Asked Questions
Why doesn't this apply to higher-rate taxpayers?
Marriage Allowance was designed to support traditional single-earner families. Higher earners already receive the full PA themselves; allowing transfer would create disproportionate tax breaks.
What if my spouse retired?
Pension income counts. If their state pension + other income < PA, they have unused allowance that can transfer. Common scenario for retired couples.
Can same-sex married couples apply?
Yes. All married couples and civil partners qualify equally. Same rules across all UK jurisdictions (England, Scotland, Wales, NI).
Do I need to apply each year?
No. Once accepted, transfer continues automatically until cancelled or circumstances change (death, divorce, income changes making it unsuitable).
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.