Marriage Allowance Transfer 2027
UK Marriage Allowance: transfer £1 257 (10% of £12 570 PA) to spouse, save up to £252/year. Both must be basic rate; one earns below £12 570.
| Lower earner income | — |
| Higher earner income | — |
| Unused personal allowance | — |
| Transferable amount (10%) | — |
| Tax saving | — |
UK Marriage Allowance lets one spouse transfer 10% of their personal allowance (£1 257) to the other, saving up to £252 per year. Requires lower earner under £12 570 and higher earner as basic-rate taxpayer.
Eligibility 2027
Both must be UK residents. Lower earner must earn under £12 570 (personal allowance). Higher earner must be a basic-rate taxpayer (under £50 270 for 2025/26). Both must be married or civil partners.
How to Claim
Apply via HMRC Personal Tax Account or Self Assessment. Lower earner makes the application. HMRC adjusts both PAYE codes — higher earner code shows 'M' suffix, lower earner shows 'N'.
Backdating Claim
Can backdate up to 4 tax years (currently 2021/22 onwards). Reclaim £252 per year — potentially £1 008+ total if eligible all years.
Last updated May 2026. Sources: HMRC Marriage Allowance.