Marriage Allowance Calculator UK 2026/27 — Save Up to £252 Per Year
Marriage Allowance lets you transfer 10% of your Personal Allowance (£1,260) to your spouse or civil partner, reducing their tax bill by up to £252 per year. You can also backdate the claim up to 4 tax years — potentially worth over £1,000 in total. This calculator checks your eligibility and shows your exact saving.
2026/27: Transfer £1,260 (10% of £12,570 personal allowance). Saving: £252/year. The lower earner must have income below £12,570. The higher earner must be a basic rate taxpayer (income £12,571–£50,270). Apply at gov.uk/marriage-allowance or call HMRC on 0300 200 3300.
How Does Marriage Allowance Work?
Marriage Allowance allows one spouse or civil partner to transfer £1,260 of their Personal Allowance to the other. This reduces the recipient's tax bill by £252 per year (£1,260 × 20% basic rate). The transferring spouse must have income below the personal allowance (£12,570), and the receiving spouse must be a basic rate taxpayer — not a higher or additional rate taxpayer.
Eligibility Rules
| Condition | Required? |
|---|---|
| Married or in a civil partnership | Yes — cohabiting couples do not qualify |
| Lower earner's income | Must be below £12,570 (ideally zero or very low) |
| Higher earner's income | Must be £12,571–£50,270 (basic rate only) |
| Both born after 6 April 1935 | Yes (those born before this use Married Couple's Allowance instead) |
Backdating Your Claim
You can backdate a Marriage Allowance claim for up to 4 previous tax years, provided you were eligible in those years. The savings for previous years are different amounts because the personal allowance has changed. A claim backdated 4 years to 2021/22 could recover approximately £1,000 in total refunds. HMRC will pay the backdated amount as a cheque or bank transfer.
What Happens If You Separate or Divorce?
Marriage Allowance stops if you divorce or the marriage is dissolved. You must notify HMRC. It also stops if the lower earner's income rises above the personal allowance, or the higher earner becomes a higher rate taxpayer. HMRC should automatically adjust codes but check your tax codes after any significant change.
How to Apply for Marriage Allowance
The lower earner applies directly through gov.uk using their Government Gateway ID — the process usually takes just a few minutes online and doesn't require the higher earner to do anything themselves. Once approved, HMRC adjusts the recipient's tax code to reflect the transferred allowance (typically changing it to include an "M" suffix), so the saving is usually delivered automatically through reduced tax deductions from salary going forward, rather than as a lump sum. For any backdated years included in the claim, HMRC pays that portion separately as a cheque or bank transfer once the claim has been processed, which can take several weeks depending on current processing times.
What If One of You Dies?
If the spouse who was receiving the allowance (the higher earner) dies, any backdated claims can still be processed by their personal representative or surviving spouse, and the allowance for the year of death is calculated on a pro-rata basis up to the date of death. If the spouse who was transferring the allowance (the lower earner) dies, their personal representative can also claim backdated Marriage Allowance on their behalf for any tax years where they were eligible but hadn't yet claimed, provided the claim is made within the normal four-year backdating window.
Frequently Asked Questions
The lower earner (the one with income below £12,570) makes the transfer. They give up part of their personal allowance, which they do not need anyway because their income is below the threshold. The higher earner receives the benefit through a reduced tax bill. Apply at gov.uk/marriage-allowance — it only takes a few minutes.
No. Transferring part of your personal allowance does not reduce your income or affect any benefits you receive. It simply adjusts how your unused personal allowance is allocated between spouses.
Yes, provided they meet the income conditions (basic rate taxpayer). Self-employed people receive Marriage Allowance through an adjusted tax code or via their Self Assessment return.
Yes, either partner can cancel the arrangement online at any time. If the lower earner cancels, the change applies from the start of the next tax year, so the current year's transfer stays in place. If cancellation happens because of divorce or death, HMRC will instead adjust the allowance for the current tax year on a pro-rata basis rather than waiting until the following April.
No, they're two separate reliefs. Marriage Allowance is available to couples where at least one partner was born after 5 April 1935, and works by transferring part of the personal allowance. Married Couple's Allowance applies where at least one partner was born before 6 April 1935, and works differently, as a direct reduction to the tax bill rather than a transfer of allowance. You cannot claim both at the same time.