Marriage Allowance Transfer Calculator (UK 2026/27)
Check Marriage Allowance eligibility and the exact tax saving for the 2026/27 UK tax year. Calculates the £1,260 personal-allowance transfer, the up-to-£252 yearly couple saving, and the additional 4-year backdating amount you may still claim. Free, runs entirely in your browser.
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Source: HMRC — Marriage Allowance 2026/27 (gov.uk) + Income Tax Act 2007 ss.55A–55E. Last updated: May 3, 2026.
What Is Marriage Allowance?
Marriage Allowance lets one spouse or civil partner transfer £1,260 of their unused personal allowance to the other for the 2026/27 UK tax year. The recipient gets a tax credit of £252 (20% × £1,260), reducing what they owe HMRC. To qualify, the lower earner must have annual income below the £12,570 personal allowance, the higher earner must be a basic-rate taxpayer earning between £12,571 and £50,270, you must be married or in a civil partnership (not cohabiting), and both must have been born on or after 6 April 1935. Source: HMRC — Marriage Allowance (gov.uk).
Marriage Allowance is distinct from the older Married Couple's Allowance, which only applies if either spouse was born before 6 April 1935 and gives a different relief. This calculator covers the standard Marriage Allowance regime governed by Income Tax Act 2007 sections 55A–55E.
Eligibility Rules for 2026/27
Three tests must all be met. (1) Marital status: legally married or in a civil partnership. Cohabiting couples — even if they share a home, finances, and children — cannot claim. (2) Lower earner's income: annual income (employment + pension + savings interest + dividend income, before tax) must be below £12,570 in 2026/27. If the lower earner uses dividends, savings starting rate, or other allowances, those count toward the threshold. (3) Higher earner's income: must fall in the basic-rate band — £12,571 to £50,270 in England/Wales/NI for 2026/27. Higher-rate taxpayers (over £50,270) and additional-rate taxpayers (over £125,140) cannot receive the transfer.
Scottish taxpayers face slightly different bands (Scotland uses a 19% starter rate, 20% basic, 21% intermediate, then higher rates), but the £252 saving applies because the transfer is set at the rUK basic rate of 20%. If the higher earner is in the Scottish intermediate band (21%), the saving is still £252 — not £264.
How Much Can You Save? (Including 4-Year Backdating)
The yearly saving is up to £252 for couples who qualify. HMRC allows you to backdate a Marriage Allowance claim up to 4 prior tax years (currently 2022/23, 2023/24, 2024/25, and 2025/26 — claims for 2022/23 must be submitted before 5 April 2027). If you were eligible in each of those years too, that's roughly £252 × 4 = £1,008 in addition to the current year's £252, for a maximum lump-sum benefit of around £1,260. Note that prior-year personal allowances differ slightly (£12,570 has been frozen since 2021/22, but the 10% transfer amount has matched it), so the saving is consistent at roughly £252 per year.
Marriage Allowance is not paid as cash — instead, HMRC adjusts the recipient's PAYE tax code (typically by adding "M" suffix to give them an extra £1,260 of allowance), so the saving appears as smaller monthly tax deductions. For backdated claims, HMRC issues a refund cheque or BACS payment for the prior years. The lower-earning partner's tax code receives the "N" suffix, reducing their personal allowance to £11,310 — but this doesn't create a tax bill because they earn below the reduced threshold anyway.
How to Apply (and When to Cancel)
Apply online at gov.uk/apply-marriage-allowance through the lower-earning partner's Government Gateway account. You'll need both partners' National Insurance numbers and one form of ID verification. The application takes about 10 minutes and HMRC processes it within 4 weeks. Once approved, the allowance auto-renews each tax year unless you cancel. Cancel if circumstances change — for example, the lower earner starts earning above £12,570, the higher earner's income rises into the higher-rate band, or you separate or divorce. To cancel mid-year, the recipient calls HMRC on 0300 200 3300; the allowance ends from 6 April of that tax year. Last updated: May 3, 2026.
Frequently Asked Questions
What is Marriage Allowance for 2026/27?
Marriage Allowance lets one spouse or civil partner transfer £1,260 of their unused personal allowance to the other in the 2026/27 UK tax year. The recipient gets a tax credit of £252 (20% × £1,260). The personal allowance is frozen at £12,570 through April 2028, and the transferable portion is fixed at 10% of that — so £1,260 and £252 are stable until April 2028.
Who qualifies for Marriage Allowance?
Three tests: (1) you must be legally married or in a civil partnership — cohabiting partners cannot claim; (2) the lower earner must have annual income below the £12,570 personal allowance; (3) the higher earner must be a basic-rate taxpayer earning between £12,571 and £50,270. Both partners must have been born on or after 6 April 1935 (older couples may use the separate Married Couple's Allowance instead).
Can I backdate a Marriage Allowance claim?
Yes — HMRC allows backdating up to 4 prior tax years if you met all eligibility tests in each of those years. As of May 2026, you can backdate to 2022/23, 2023/24, 2024/25, and 2025/26. The lump-sum refund is paid by cheque or BACS and is roughly £252 per backdated year, for a maximum of about £1,008 plus the current year's £252.
How is Marriage Allowance paid out?
Not as cash for the current year — HMRC adjusts the recipient's PAYE tax code (adding "M" suffix to give them an extra £1,260 of allowance), so the saving appears as smaller monthly tax deductions. The lower-earning partner's tax code gets the "N" suffix, reducing their allowance to £11,310 — but this doesn't cost them anything because they earn below the reduced threshold. For backdated years, HMRC issues a refund.
What if my circumstances change mid-year?
You should cancel the claim if either partner's income moves outside the eligibility bands, you separate or divorce, or you remarry. Either partner can call HMRC on 0300 200 3300 to cancel. The cancellation takes effect from 6 April of that tax year. Marriage Allowance otherwise auto-renews annually, so once approved you don't need to reapply each year.
Does Marriage Allowance work in Scotland?
Yes. Scotland has different income tax bands (19% starter, 20% basic, 21% intermediate, 42% higher, 47% advanced, 48% top), but Marriage Allowance is set at the rUK 20% basic rate, so the saving is £252 yearly regardless of your specific Scottish band — provided the higher earner is in a band below the Scottish higher rate (£43,663+ in 2026/27).