Who qualifies for Marriage Allowance 2026/27?

You qualify if you are married or in a civil partnership, one of you earns ≤ £12,570 (the Personal Allowance), and the other is a basic-rate taxpayer (taxable income £12,571-£50,270 in England/Wales/NI). Both must have been born after 6 April 1935 - older couples use Married Couple's Allowance instead.

How much is Marriage Allowance worth for 2026/27?

The lower earner transfers £1,260 of Personal Allowance to the higher earner. The higher earner saves 20% Income Tax on that, so the household gets £252 extra in take-home per year. Exact figure depends on the basic-rate applied to the recipient.

Can we backdate Marriage Allowance?

Yes - HMRC lets you backdate up to 4 tax years if you were eligible in each. That's potentially ~£1,000 of back-paid benefit if you have never claimed. Backdating is done on the same gov.uk application.

Does Marriage Allowance affect our tax codes?

Yes. The transferor's tax code changes to 1131N (2026/27 = 1,131 × 10 = £11,310 reduced PA). The recipient's code becomes 1383M (£13,830 increased PA). HMRC applies these automatically after the online application.

What if our incomes change mid-year?

Marriage Allowance stays in place until you cancel it or one partner becomes a higher-rate taxpayer. If the higher earner crosses £50,270, you should cancel - continuing would trigger an HMRC adjustment the following year.

Is Marriage Allowance different from Married Couple's Allowance?

Yes - different schemes. Marriage Allowance (this calculator) is for couples both born after 6 April 1935. Married Couple's Allowance is a separate, older benefit for couples where at least one was born on or before 6 April 1935, worth up to £1,108 off their tax bill (2024/25).

UK Marriage Allowance Calculator 2026/27

Check UK Marriage Allowance eligibility for 2026/27 and see exact household saving. HMRC-aligned for England, Wales, Scotland and NI.

Marriage Allowance

Eligible

£252

annual household benefit

Household without MA: £38,720
Household with MA: £38,972
Lower earner (after): £10,000
Higher earner (after): £28,972

Transferable Personal Allowance	£1,260
Lower earner — baseline take-home	£10,000
Higher earner — baseline take-home	£28,720
Household — baseline	£38,720
Household — with Marriage Allowance	£38,972
Annual benefit	£252

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Marriage Allowance lets married couples and civil partners share a portion of Personal Allowance - £1,260 in 2026/27 - when one earns under the PA and the other is a basic-rate taxpayer. For a qualifying couple, the household gains up to £252/year in take-home (20% × £1,260), plus potential backdating over the last four tax years (worth up to £1,260 combined).

Who Marriage Allowance is for

Marriage Allowance (MA) is worth considering if ALL FOUR conditions met:

Legally married or in a civil partnership - cohabiting doesn’t qualify regardless of length of relationship.
Lower earner (the transferor) has taxable income £12,570 or less.
Higher earner (the recipient) is a basic-rate taxpayer - taxable income £12,571 to £50,270 in England / Wales / Northern Ireland, or within Scotland’s starter / basic / intermediate bands (up to £43,662 in 2026/27).
Both partners born after 6 April 1935. Older couples use Married Couple’s Allowance (separate scheme with different rules).

HMRC handles the adjustment automatically through tax codes:

Transferor’s tax code becomes 1131N (Personal Allowance reduced to £11,310).
Recipient’s tax code becomes 1383M (Personal Allowance increased to £13,830).

The N suffix marks the transferor; M suffix marks the recipient. You can see both codes on payslips, P60, and HMRC Personal Tax Account.

Where the £252 saving comes from

MA transfers £1,260 of unused Personal Allowance from the lower earner to the higher earner. The recipient saves Income Tax on that £1,260 at their basic rate:

England / Wales / NI 2026/27: 20% × £1,260 = £252/year
Scotland basic-rate (20%): 20% × £1,260 = £252/year
Scotland intermediate-rate (21%): 21% × £1,260 = £264.60/year
Scotland starter-rate (19%): 19% × £1,260 = £239.40/year (limited benefit because £1,260 may span starter and basic rates)

The transferor gets no direct change in take-home - their £1,260 was unused anyway, so losing it doesn’t reduce their tax. Net household saving = exactly the recipient’s tax saving.

Worked examples for 2026/27

Example 1 - classic single-earner household:

Partner A: salary £45,000 (recipient, basic-rate)
Partner B: salary £8,000 (transferor, below PA)
Without MA: Partner A pays £6,486 IT; Partner B pays £0; total £6,486
With MA: Partner A pays £6,234; Partner B pays £0; total £6,234
Saving: £252/year

Example 2 - dual earners, one part-time:

Partner A: salary £30,000 (recipient, basic-rate)
Partner B: salary £11,000 (transferor, just under PA)
Without MA: Partner A pays £3,486; Partner B pays £0; total £3,486
With MA: Partner A pays £3,234; Partner B pays £0; total £3,234
Saving: £252/year

Example 3 - pensioner couple:

Partner A: State Pension £12,569 + private pension £10,000 (recipient)
Partner B: State Pension £8,500 (transferor)
Without MA: Partner A pays £2,000 IT; Partner B pays £0
With MA: Partner A pays £1,748 IT; Partner B pays £0
Saving: £252/year

Example 4 - recipient creeping toward higher-rate (DO NOT claim):

Partner A: salary £49,500 (recipient, basic-rate)
Partner B: salary £8,000 (transferor)
A’s projected income for next year £52,000 - HIGHER rate
If MA claimed: clawback in next year tax assessment
Verdict: don’t claim if recipient near £50,270

Backdating - up to £1,000+ recovered

HMRC lets you backdate MA four tax years (Section 55C ITA 2007 + Schedule 1B TMA 1970). If you’ve always been eligible but never claimed, your first application can recover:

Tax year	Maximum recovery
2026/27	£252
2025/26	£252
2024/25	£252
2023/24	£252
2022/23	£252
5-year total	£1,260

You also keep £252/year ongoing thereafter. Backdated amounts arrive as cheque or bank transfer 4-12 weeks after application approval.

Each year is assessed independently - if you had a year of higher-rate income mid-window, that year is excluded from backdating but others still recovered.

Scotland - special considerations

Scottish Income Tax has 6 bands (Starter 19% / Basic 20% / Intermediate 21% / Higher 42% / Advanced 45% / Top 48%). MA eligibility requires recipient is NOT a higher-rate or above Scottish taxpayer - meaning taxable income under £43,663 for 2026/27.

Saving math: MA transfers £1,260 of PA. Recipient applies their marginal band rates:

If all £1,260 lands in starter band (19%) = £239.40 saving
If split across starter + basic = ~£245-250
Mid-basic band = £252
Intermediate band recipient (>£26,562 income) = £264.60 saving

Scottish Government doesn’t operate separate MA scheme - same UK MA applies, just with Scottish rates feeding the saving calculation.

When to STOP claiming Marriage Allowance

Cancel MA if either partner’s circumstances change the eligibility:

Recipient becomes a higher-rate taxpayer (taxable income crosses £50,270 rUK or Scottish higher-rate threshold). HMRC applies clawback the following year via P800 tax calculation.
Transferor’s income exceeds £13,830 with MA active. Being above PA with reduced PA (£11,310 not £12,570) means paying more tax than without MA. Run the math: extra tax on transferor = 20% × (income - £11,310 - £1,260) vs recipient’s £252 saving. If transferor income

£13,830, MA costs money.
Divorce, separation, civil partnership dissolution. HMRC cancels MA from the date the partnership ends. Both partners keep the benefit for the tax year in which it ended.
Death of either partner. MA continues in the year of death; the surviving partner may continue claiming through HMRC bereavement support for transitional period.

Cancel via gov.uk Marriage Allowance cancellation or Personal Tax Account at gov.uk.

How to claim

Visit gov.uk/apply-marriage-allowance.
The lower earner applies (the transferor). Recipient applications are rejected by HMRC system.
Provide both partners’ National Insurance numbers and identity verification (passport, PAYE P60, or driving licence).
Choose whether to backdate (HMRC tells you how many years you qualify for).
HMRC issues new tax codes within 2-8 weeks. The first benefit year is paid in arrears after tax-year-end reconciliation.

Always claim direct with HMRC - never pay a third-party “tax rebate” service. These take 30-50% of your MA as commission for what’s a free 10-minute online form.

Interaction with other tax planning

Pension contributions: don’t normally affect MA eligibility - pension contributions don’t reduce the income tested for MA (which is taxable income, not adjusted net income).

Gift Aid: same - doesn’t reduce taxable income for MA purposes.

Higher-rate boundary planning: if recipient is close to £50,270, consider salary sacrifice for pension to reduce their taxable income below the higher-rate threshold - preserves MA + reduces tax.

Child Benefit + HICBC: MA recipient + HICBC interactions are separate - HICBC is on adjusted net income, not taxable income for MA purposes. The two coexist.

Self Assessment: MA can be claimed even if you do NOT file SA. If the recipient already files SA, the MA adjustment shows on their SA return. Transferor may not need to file SA at all if their only income is under PA.

Marriage Allowance vs Married Couple’s Allowance (MCA)

Marriage Allowance (this calculator) - for couples born after 6 April 1935. £1,260 PA transfer, £252/year benefit.

Married Couple’s Allowance - for couples where at least one partner was born BEFORE 6 April 1935. Worth £1,108-£11,270/year depending on income (much larger). Income-tested with taper above £37,000.

You cannot claim both - if eligible for MCA you claim that instead. As of 2026/27, the eligible age threshold (born pre-6 April 1935) means both partners must be 91+. Very few couples now qualify; new MCA claimants are rare.

Marriage Allowance guide - full explainer with FAQ
Personal Allowance £12,570 guide - underlying allowance MA shares
Salary calculator - test before/after MA impact
Tax-free allowances 2026/27 - PA + savings allowance + dividend allowance + MA combined
Higher-rate 40% guide - when recipient crosses threshold + MA stops
Scottish income tax bands - Scottish band specifics for MA in Scotland
Salary sacrifice 2026/27 guide - reduce taxable income to preserve MA + pension benefit
Class 2 + Class 4 NI for self-employed - MA same rules for self-employed partners

Sources

Statutory basis: Income Tax Act 2007 Section 55A-55E (Marriage Allowance), Schedule 1B TMA 1970 (backdating). Verified against HMRC Marriage Allowance page + gov.uk Rates and Thresholds for Employers 2026 to 2027. 2026/27 transferable amount £1,260, basic-rate saving £252 - confirmed unchanged from prior year.

Frequently asked questions

Who qualifies for Marriage Allowance 2026/27?: You qualify if you are married or in a civil partnership, one of you earns ≤ £12,570 (the Personal Allowance), and the other is a basic-rate taxpayer (taxable income £12,571-£50,270 in England/Wales/NI). Both must have been born after 6 April 1935 - older couples use Married Couple's Allowance instead.
How much is Marriage Allowance worth for 2026/27?: The lower earner transfers £1,260 of Personal Allowance to the higher earner. The higher earner saves 20% Income Tax on that, so the household gets £252 extra in take-home per year. Exact figure depends on the basic-rate applied to the recipient.
Can we backdate Marriage Allowance?: Yes - HMRC lets you backdate up to 4 tax years if you were eligible in each. That's potentially ~£1,000 of back-paid benefit if you have never claimed. Backdating is done on the same gov.uk application.
Does Marriage Allowance affect our tax codes?: Yes. The transferor's tax code changes to 1131N (2026/27 = 1,131 × 10 = £11,310 reduced PA). The recipient's code becomes 1383M (£13,830 increased PA). HMRC applies these automatically after the online application.
What if our incomes change mid-year?: Marriage Allowance stays in place until you cancel it or one partner becomes a higher-rate taxpayer. If the higher earner crosses £50,270, you should cancel - continuing would trigger an HMRC adjustment the following year.
Is Marriage Allowance different from Married Couple's Allowance?: Yes - different schemes. Marriage Allowance (this calculator) is for couples both born after 6 April 1935. Married Couple's Allowance is a separate, older benefit for couples where at least one was born on or before 6 April 1935, worth up to £1,108 off their tax bill (2024/25).

Browse Marriage Allowance saving by income

Pre-calculated Marriage Allowance benefit for 7 popular recipient incomes in 2026/27. £252 standard saving, Scottish band variance, backdating recovery.

Other UK tax calculators that pair with the Marriage Allowance.