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.

Both Partners' Income (2026/27)
Total taxable income (employment, pension, savings, dividends). Must be below the £12,570 personal allowance to give up £1,260 of it.
Must be a basic-rate taxpayer (£12,571 to £50,270 in 2026/27). Higher-rate or additional-rate taxpayers cannot receive the transfer.
Status
Marriage Allowance requires legal marriage or civil partnership. Cohabiting partners are not eligible.
Scotland uses different bands. Marriage Allowance still applies but is set at 20% rUK basic rate.
HMRC allows backdating up to 4 prior tax years if you were eligible in those years too. The total saving compounds: ~£252 × 5 ≈ £1,260 maximum lump sum.
Yearly tax saving (2026/27)
£0
Backdated lump sum
£0
Total cash benefit
£0
Eligibility
—
Calculation Breakdown
Step Amount
2026/27 figures: Personal allowance frozen at £12,570 until April 2028. Transferable portion is exactly 10% of personal allowance = £1,260. Receiving partner gets 20% basic-rate relief on £1,260 = £252 yearly tax saving for the couple. Backdating allowed up to 4 prior tax years if both partners met eligibility in those years.

Source: HMRC — Marriage Allowance 2026/27 (gov.uk) + Income Tax Act 2007 ss.55A–55E. Last updated: May 3, 2026.
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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.