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).

Marriage Allowance on £45,000 Salary

With a lower earner on £10,000, a couple whose higher earner makes £45,000 gains £252/year in UK Marriage Allowance for 2026/27.

Marriage Allowance

Eligible

£252

annual household benefit

Household without MA: £45,920
Household with MA: £46,172
Lower earner (after): £10,000
Higher earner (after): £36,172

Transferable Personal Allowance	£1,260
Lower earner — baseline take-home	£10,000
Higher earner — baseline take-home	£35,920
Household — baseline	£45,920
Household — with Marriage Allowance	£46,172
Annual benefit	£252

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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).