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 |
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.
Who it’s for
Marriage Allowance (MA) is worth considering if:
- You’re legally married or in a civil partnership — cohabiting doesn’t qualify.
- One of you (the transferor) earns £12,570 or less — roughly any income below the UK Personal Allowance.
- The other (the recipient) is a basic-rate taxpayer — taxable income £12,571 to £50,270 in England/Wales/Northern Ireland, or within Scotland’s basic-rate band.
- Both were born after 6 April 1935. Older couples use Married Couple’s Allowance (a different scheme).
Neither partner needs to make a special tax return. HMRC handles the adjustment through tax codes:
- Transferor’s tax code becomes 1131N (reduced PA of £11,310).
- Recipient’s tax code becomes 1383M (increased PA of £13,830).
The £252 comes from
MA transfers £1,260 of unused Personal Allowance. The recipient saves Income Tax at their basic rate:
- England/Wales/NI 2026/27: 20% × £1,260 = £252/year.
- Scotland 2026/27: depends on the recipient’s band (starter 19%, basic 20%, intermediate 21%). A mid-range recipient can see marginally higher benefit.
- Transferor gets no direct change — their £1,260 was unused anyway, so losing it doesn’t reduce their take-home.
Backdating — up to £1,000+
HMRC lets you backdate MA four tax years. If you’ve always been eligible but never claimed, your first application can recover up to:
- 2026/27 — £252
- 2025/26 — £252
- 2024/25 — £252
- 2023/24 — £252
- 2022/23 — £252
For couples eligible the full period this is around £1,260 of back-paid benefit arriving as a cheque or bank transfer, plus £252/year ongoing.
When to stop MA
Cancel Marriage Allowance if either partner’s circumstances change the eligibility:
- Recipient becomes a higher-rate taxpayer (taxable income crosses £50,270 rUK / Scotland’s higher-rate threshold). Continuing triggers an HMRC “clawback” the following year.
- Transferor starts earning above £13,830 with MA reduction active. Being above PA with reduced PA means paying more tax than without MA.
- Divorce, separation, or civil partnership dissolution. HMRC cancels MA from the date the partnership ends; you both keep the benefit for the tax year in which it ended.
Cancel via gov.uk Marriage Allowance cancellation or your Personal Tax Account.
How to claim
- Go to gov.uk/apply-marriage-allowance.
- The lower earner applies — this is important. Recipient applications are rejected.
- Provide both partners’ National Insurance numbers and identity verification (passport, PAYE P60, or driving licence).
- Choose whether to backdate (HMRC will tell 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.
Claims are free — never pay a third-party “tax rebate” service. These take 30–50% of your MA as commission.
Sources
- HMRC — Marriage Allowance (2026/27 rates and eligibility)
- HMRC — Income Tax rates and Personal Allowances
- gov.uk — Rates and thresholds for employers 2026 to 2027
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).