Marriage Allowance Calculator 2026/27

Find out how much tax you can save by transferring 10% of your Personal Allowance to your spouse or civil partner.

Annual Tax Saving (2026/27)
£251
Based on your details
2026/27 Saving
£251
Backdated Total
£0
Total Saving
£251
Eligibility Status
Eligible
Allowance Transferred
£1,257
Who Should Apply
Lower earner
Enter your details to check eligibility.
Tax Saving by Year
Year by Year Breakdown
Tax Year Allowance Transferred Tax Saving
How Marriage Allowance Works

Marriage Allowance lets the lower-earning partner transfer exactly 10% of their Personal Allowance (£1,257 in 2026/27) to their spouse or civil partner. The recipient gets a tax credit equal to £1,257 × 20% = £251.40 per year.

The transfer is not a cash payment - it reduces the recipient's tax bill directly. It appears as an adjustment to their PAYE tax code (the recipient's tax code gains 1257M, while the transferor's code becomes 11313N).

Eligibility rules: The transferor must earn below or close to £12,570 (so they are not using their full Personal Allowance). The recipient must be a basic rate taxpayer - their income must be between £12,571 and £50,270. If the recipient pays higher rate tax (income above £50,270), neither partner can use this scheme.

Backdating: You can claim for up to 4 previous tax years. HMRC will pay backdated amounts as a cheque or bank transfer - they are not applied via PAYE for past years.

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Marriage Allowance FAQs

How do I apply for Marriage Allowance?
The lower-earning partner applies online at gov.uk/apply-marriage-allowance using their Government Gateway account. The application takes around 10 minutes. HMRC will then adjust the recipient's tax code to give them the extra allowance · the recipient's code gains 1257M while the transferor receives code 11313N. If you are both Self Assessment taxpayers, you claim through your tax returns instead.
Can we claim Marriage Allowance if we both work?
Yes, as long as the lower earner's total income is below £12,570 (the Personal Allowance for 2026/27) and the higher earner's income is between £12,571 and £50,270. If both partners earn above £12,570 · for example both earn £25,000 · then neither can be the transferor and you would not be eligible. One partner must have income below the Personal Allowance to have spare allowance to transfer.
Can Marriage Allowance be cancelled?
Yes, either partner can cancel Marriage Allowance at any time by contacting HMRC online or by phone. Cancellation takes effect from the start of the next tax year. You should cancel if the lower earner's income rises above £12,570 making them a basic rate taxpayer who needs their full Personal Allowance · or if the higher earner's income rises above £50,270 putting them into the higher rate band.
Does Marriage Allowance renew automatically?
Yes. Once you have successfully claimed, Marriage Allowance renews automatically each tax year until either partner cancels it or circumstances change. You do not need to re-apply each April. HMRC will adjust tax codes at the start of each new tax year. However you should review eligibility whenever your income changes significantly · for example if one partner starts a new job or retires.
What happens if our income changes during the year?
Marriage Allowance is calculated for the full tax year (6 April to 5 April). If the lower earner's income rises mid-year so they become a taxpayer, or the higher earner's income rises above £50,270, you should notify HMRC promptly. HMRC may adjust your tax codes in-year or recover any overpaid relief through a revised tax code the following year. Always contact HMRC when your income changes materially.

For informational purposes only · Not financial advice · Tax rates and thresholds shown are for 2026/27 · Always verify eligibility with HMRC or a qualified tax adviser