Married or in a civil partnership? If one of you earns under the Personal Allowance, you can transfer £1,260 of it to the other. Enter both incomes to see whether you qualify and exactly how much tax you would save.
2026/27 · England, Wales & Northern Ireland
Marriage Allowance lets a spouse or civil partner who doesn't use all of their £12,570 Personal Allowance transfer a fixed slice — £1,260 — to their partner. The partner must be a basic-rate (20%) taxpayer. Because that £1,260 would otherwise be taxed at 20%, the transfer is worth up to £252 a year.
| Requirement | 2026/27 |
|---|---|
| Lower earner income | Below £12,570 |
| Higher earner income | £12,570 – £50,270 (basic rate) |
| Allowance transferred | £1,260 |
| Maximum yearly saving | £252 |
If you were eligible in earlier years but never claimed, you can backdate up to four tax years. HMRC refunds the tax you overpaid, so a first claim can return over £1,000 once current-year savings and four years of refunds are added together. The claim then renews automatically each year.
Claims are free and made directly through GOV.UK — never pay a third party a cut. The lower earner makes the transfer. To see how the saving fits into your wider household budget, use the take-home pay calculator or check the higher earner's position with the salary calculator.
Up to £252 a year. A non-taxpaying spouse transfers £1,260 of Personal Allowance to a basic-rate partner, saving the 20% tax that £1,260 would otherwise attract.
Married or civil-partnered couples where one earns below £12,570 and the other is a basic-rate taxpayer (£12,570–£50,270). Neither can be a higher or additional-rate taxpayer.
Yes — by up to four tax years if you were eligible. Combined with the current year, a first claim can be worth over £1,000.
No. The Married Couple's Allowance is a separate, more generous relief only available where one partner was born before 6 April 1935. Marriage Allowance is the one open to everyone else who qualifies.
