Marriage Allowance 2026/27: Transfer £1,260 and Save £252 a Year

Last updated 12 June 2026

How does Marriage Allowance work in 2026/27?

Marriage Allowance moves a fixed slice of the tax-free Personal Allowance — £1,260, which is 10% of the standard £12,570 — from the partner who cannot use it to the partner who can. The transferor's allowance drops to £11,310, and HMRC gives the recipient a tax credit on £1,260 of their taxable income, worth up to £252 at the 20% basic rate (gov.uk).

Two practical points people miss:

• The amount is fixed. You transfer exactly £1,260 — you cannot choose to transfer more or less, even if the lower earner has more unused allowance than that.
• Your tax codes change. HMRC marks the transfer with a letter: code ending N means you have transferred 10% of your Personal Allowance to your partner; code ending M means you have received it (gov.uk tax codes guidance).

For where the £12,570 allowance and the basic-rate band sit in the wider system, see our guide to the 2026/27 Income Tax bands.

Who qualifies for Marriage Allowance?

You qualify if you are married or in a civil partnership, one of you has income below the Personal Allowance, and the other pays Income Tax at no more than the basic rate. Couples who live together but are not married or in a civil partnership cannot claim, no matter how long they have been together.

The lower earner does not have to be employed. Income from part-time self-employment counts too — if you do delivery or freelance work and want to check whether your profit stays under £12,570, our sole trader tax calculator estimates it for 2026/27. One exception to note: if either of you was born before 6 April 1935, gov.uk points couples to the Married Couple's Allowance instead, which can be worth more.

How much does Marriage Allowance save in 2026/27?

The maximum saving is £252 for the year — 20% of the £1,260 transferred. The couple saves the full £252 when the transferor's income is £11,310 or less, because reducing their allowance costs them nothing. If the transferor earns between £11,310 and £12,570, they start paying a little tax themselves, so the net saving shrinks — but the couple usually still comes out ahead.

Here is the worked example from gov.uk: one partner has income of £11,500, the other £20,000.

The lower earner now pays £38 of tax (20% of £190), but the higher earner saves £252 — a net gain of £214. Run your own numbers against the bands with the tools on our calculators page.

Can you backdate a Marriage Allowance claim?

Yes. You can backdate your claim to include any tax year since 6 April 2022 in which you were eligible (gov.uk). That covers four earlier years on top of the current one. The Personal Allowance has been £12,570 throughout that period, so the transferable amount was £1,260 — and the maximum saving £252 — in every one of those years.

You must have met the eligibility rules in each year you backdate — for example, if the lower earner's income crept above the Personal Allowance in 2023/24, that year drops out. HMRC works out what you are owed for earlier years and refunds it after the claim is processed. If your partner has died since 5 April 2022, you can still claim for the eligible years by phoning HMRC's Income Tax helpline (gov.uk).

How do you apply for Marriage Allowance?

The lower earner — the partner giving up part of their allowance — makes the claim, and applying is free via gov.uk. The quickest route is the online service; gov.uk says you will get an email confirming your application within 24 hours. Watch out for commercial websites that charge a fee to submit the same claim.

You will need:

• Both partners' National Insurance numbers.
• Proof of identity for the applicant, such as a UK passport or driving licence.

There are alternative routes for specific situations: if you complete a Self Assessment tax return, you claim through your return rather than the standalone online form; gov.uk directs backdated claims to be made by post; and if you do not have a National Insurance number, you apply by phoning the Income Tax helpline.

When does Marriage Allowance stop or need cancelling?

The transfer renews automatically every tax year until you cancel it — you do not reapply annually. You should cancel if your circumstances change, and gov.uk sets out two different effects depending on the reason:

• Income changes (for example, the recipient becomes a higher-rate taxpayer, or the transferor now needs their full allowance): the person who made the claim cancels, and the allowance runs until the end of the tax year on 5 April.
• The relationship ends (divorce or dissolution): either partner can cancel, and the change may be backdated to the start of the tax year on 6 April — which can mean a small tax underpayment for that year.

If the partner who received the allowance dies, their estate keeps the increased allowance for that year and the survivor's reverts to the standard amount; if the transferor dies, the recipient keeps the higher allowance until the end of the tax year (gov.uk). And if household income is shifting more broadly — a pay rise, a new business — check whether other couple-level rules now apply, such as the High Income Child Benefit Charge.

Frequently asked questions

Sources: Marriage Allowance (gov.uk), Apply for Marriage Allowance online (gov.uk) and What your tax code means (gov.uk), verified 12 June 2026. Estimates for information only — not regulated tax advice.