UK Marriage Allowance 2026/27: £1,260 Transfer, £252 Tax Saving
Marriage Allowance 2026/27: transfer £1,260 of Personal Allowance to save up to £252 a year. Who qualifies, how to claim, and 4-year backdating.
How Marriage Allowance works
Marriage Allowance is the transferable tax allowance in Income Tax Act 2007 ss.55A-55E, inserted by Finance Act 2014 s.11 with effect from 2015/16. A spouse or civil partner can elect to give up £1,260 of their Personal Allowance, and their partner gets a tax reduction of 20% × £1,260 = £252 a year. The transferable amount is 10% of the Personal Allowance rounded up to the next £10 (s.55B(4)-(5)), which is how £12,570 becomes £1,260.
Mechanically: the transferor's Personal Allowance falls from £12,570 to £11,310 (s.55B(6)) and their tax code ends in "N". The recipient gets a tax reduction (s.55A(2)), which PAYE delivers through a tax code ending in "M" that shows £13,830. If the transferor's income is at or below £11,310, giving up the allowance costs them nothing and the couple saves the full £252. If it is higher, they pay tax on the excess and the couple saves less; gov.uk's own example (£11,500 of income) saves £214.
Eligibility requires you to be married or in a civil partnership, the recipient not to be liable above the basic rate (gov.uk: usually income £12,571-£50,270; in Scotland, not above the intermediate rate, usually up to £43,662), and neither of you to claim Married Couple's Allowance for the year. To benefit as a couple the transferor should normally have income below the £12,570 Personal Allowance. Couples where either partner was born before 6 April 1935 can choose Married Couple's Allowance instead.
Worked eligibility scenarios
Computed from the 2026/27 Income Tax bands for employment or pension income with no other income. "Annual saving" is the couple's net change: the recipient's reduction minus any extra tax the transferor pays.
| Couple | Lower income | Higher income | Eligible? | Annual saving | Notes |
|---|---|---|---|---|---|
| Stay-at-home parent + basic-rate earner | £0 | £35,000 | YES | £252 | Transferor has the full £12,570 unused. Recipient's tax falls by £252; transferor pays nothing extra. |
| Part-time worker + basic-rate earner | £8,000 | £45,000 | YES | £252 | Transferor has £4,570 of unused allowance, more than the £1,260 transferred, so the couple gets the full saving. |
| Pensioner with £11,500 of income + basic-rate earner | £11,500 | £30,000 | YES | £214 | Transferor's allowance falls to £11,310, so £190 of their income becomes taxable (£38). Recipient saves £252, so the couple gains £214. gov.uk's worked example uses the same £11,500 transferor income. |
| Higher-rate recipient | £5,000 | £70,000 | NO | - | Recipient is liable at the higher rate (income above £50,270), so no reduction is available (ITA 2007 s.55B(2)(b)). |
| Two basic-rate earners | £25,000 | £40,000 | YES | £0 | The law allows the election (the transferor stays a basic-rate payer), but the transferor pays £252 more tax, exactly cancelling the recipient's £252. No gain. |
| Scottish starter-rate transferor + intermediate-rate recipient | £14,000 | £40,000 | YES | £12.60 | Transferor's taxable income rises from £1,430 to £2,690, all at the 19% starter rate: £239.40 more tax. Recipient's reduction is at the 20% Scottish basic rate (s.55B(3)): £252. Couple gains £12.60. |
Backdating up to 4 previous years
An election can be made up to 4 years after the end of the tax year it relates to (ITA 2007 s.55D(1)). A first-time claim in 2026/27 can cover:
- 2022/23 (up to £252)
- 2023/24 (up to £252)
- 2024/25 (up to £252)
- 2025/26 (up to £252)
- 2026/27 (up to £252 — current year, given through the tax code)
Maximum across the five years: £1,260. gov.uk says backdated claims are made by post on form MATCF, or by calling the Income Tax helpline if your partner has since died. Eligibility is tested year by year, and a backdated election covers only the year it relates to (s.55D(3)). An election can still be made after the death of either partner (s.55C(1)(a)(ii)), by the partner giving up the allowance or their personal representatives.
How to apply
- Online — gov.uk/apply-marriage-allowance. You sign in and need both partners' National Insurance numbers; gov.uk says you get a confirmation email within 24 hours. If you both have only wages, the lower earner makes the claim.
- Self Assessment — if you send a tax return, the transferor claims in its Marriage Allowance section and the recipient leaves it blank.
- By post — form MATCF, the route gov.uk gives for backdated claims.
Help and cancellations: Marriage Allowance enquiries, 0300 200 3300 (Monday to Friday 8am to 6pm). The recipient's tax code changes to end in "M" (1383M) and the transferor's to end in "N" (1131N); gov.uk says a tax code change can take up to 2 months. The transfer continues each year until cancelled.
Related calculators and guides
- Marriage Allowance calculator - interactive computation with regional and band-specific scenarios.
- Personal Allowance guide - the £12,570 base allowance that Marriage Allowance partially transfers.
- Scottish Income Tax bands 2026/27 - Marriage Allowance interaction with Scottish 19% / 20% / 21% / 42% bands.
- Salary calculator - PAYE take-home with Marriage Allowance code applied.
- UK tax relief guide - overview of all UK personal tax reliefs available.
- Tax year-end checklist - includes Marriage Allowance backdate claim as a standard pre-5-April action.
- Universal Credit calculator - check interaction with Marriage Allowance for benefit-receiving couples.
Frequently asked questions
How much is Marriage Allowance worth?
For 2026/27 the lower earner can transfer £1,260 of their Personal Allowance, which reduces their partner's Income Tax by up to £252 (£1,260 × 20%). A Scottish recipient gets the same £252, because ITA 2007 s.55B(3) sets the reduction at the Scottish basic rate. The couple keeps the full £252 only if the transferor has at least £1,260 of unused allowance: their own Personal Allowance falls to £11,310, so any income they have above that is taxed. A claim can also be backdated up to 4 previous tax years (s.55D(1)), so a first claim in 2026/27 can recover up to 5 × £252 = £1,260 if you were eligible in every year.
Who is eligible for Marriage Allowance?
(1) You are married or in a civil partnership. Couples who live together without either are not eligible. (2) The recipient must not be liable to Income Tax above the basic rate, or above the intermediate rate for a Scottish taxpayer (ITA 2007 s.55B(2)(b)). gov.uk says this usually means income between £12,571 and £50,270, or up to £43,662 in Scotland. (3) The transferor must not be liable above those rates once their allowance is reduced (s.55C(1)(c)). To gain as a couple the transferor should normally have income below the £12,570 Personal Allowance (gov.uk); there is no leniency for a transferor with more, and the transfer always reduces their allowance by the full £1,260. (4) Neither of you claims Married Couple's Allowance for the year (s.55B(2)(d)); if either of you was born before 6 April 1935 you can choose that instead, and gov.uk says you might benefit more as a couple. (5) You must each be entitled to a Personal Allowance: gov.uk says living abroad does not stop a claim as long as you get a Personal Allowance.
How do I apply for Marriage Allowance?
Apply online at gov.uk/apply-marriage-allowance, which needs a sign-in and both partners' National Insurance numbers; gov.uk says you get an email confirming the application within 24 hours. If both of you have only wages, the lower earner makes the claim; if either of you has other income such as dividends or savings you may need to work out who should claim. If you send a Self Assessment return, the transferor claims in its Marriage Allowance section. Backdated claims are made by post on form MATCF. HMRC then changes the recipient's tax code to end in M (1383M for 2026/27) and the transferor's to end in N (1131N); gov.uk says a tax code change can take up to 2 months. The transfer continues each year until it is cancelled or stops applying (ITA 2007 s.55D(2)). Marriage Allowance enquiries: 0300 200 3300, Monday to Friday 8am to 6pm.
Can I backdate Marriage Allowance?
Yes. An election can be made up to 4 years after the end of the tax year it relates to (ITA 2007 s.55D(1)), so a first claim in 2026/27 can cover 2022/23, 2023/24, 2024/25 and 2025/26 as well as 2026/27: up to 5 × £252 = £1,260 if you were eligible in each year. gov.uk says backdated claims are made on form MATCF by post, or by calling the Income Tax helpline if your partner has since died. Eligibility is tested year by year, and an election made after the end of a tax year covers only that year (s.55D(3)).
What is the difference between Marriage Allowance and Married Couple's Allowance?
They are separate reliefs. Marriage Allowance transfers £1,260 of Personal Allowance and is worth up to £252 a year. Married Couple's Allowance (MCA) is for married couples and civil partners who live together where at least one was born before 6 April 1935. For 2026/27 the maximum MCA is £11,700, worth up to £1,170 at 10%; it is reduced for income over an income limit, down to a minimum of £4,530 (worth £453). You cannot get Marriage Allowance for a year in which either of you claims MCA (ITA 2007 s.55B(2)(d)), so an eligible older couple chooses which to claim; gov.uk notes MCA may leave them better off.
What happens if my income changes mid-year?
Entitlement is decided for the whole tax year. If the recipient ends up liable at the higher rate (or, in Scotland, above the intermediate rate) for the year, no reduction is due for that year (ITA 2007 s.55B(2)(b)) and HMRC collects the tax through a P800 calculation, a Simple Assessment or your tax return. If the recipient does not get a reduction in a year, the election stops for later years (s.55D(5)). If the transferor's income rises above £11,310, they pay tax on the excess, which eats into the saving. gov.uk says you must cancel if your income changes and you are no longer eligible, or your relationship ends. A cancellation for a change of income runs to the end of the tax year (5 April); where the relationship has ended it may be backdated to 6 April, which can leave tax underpaid.
Can I claim Marriage Allowance if my partner died?
Yes, for tax years in which you were married or in a civil partnership and both met the conditions. An election can be made after the death of either partner (ITA 2007 s.55C(1)(a)(ii)), for up to 4 previous tax years, and each such election covers only the year it relates to (s.55D(3)). The election is made by the partner who gives up the allowance, or by their personal representatives if that partner has died (s.55C(5)). gov.uk says to call the Income Tax helpline to backdate a claim where your partner has died. Example: a wife with no income died in June 2024 and her husband earned £30,000. A claim made in 2026/27 can cover 2022/23, 2023/24 and 2024/25 (they were married for part of 2024/25), worth £756, but not 2025/26 onwards.
Does Scottish Income Tax affect Marriage Allowance?
A Scottish recipient's reduction is at the Scottish basic rate (20%) whichever of the starter, basic or intermediate bands they pay (ITA 2007 s.55B(3)), so it is £252 for all of them. Anyone liable at the Scottish higher rate or above cannot receive it; gov.uk says this usually means income over £43,662. The transferor's side differs: a Scottish transferor with £14,000 of income pays the 19% starter rate on £2,690 instead of £1,430 after the transfer, which is £239.40 more, so the couple gains £12.60. The same transferor elsewhere in the UK would pay £252 more at 20%, and the couple would gain nothing.
Is Marriage Allowance affected by Universal Credit or benefits?
The transfer itself is not income. It does lower the recipient's Income Tax, which raises their net earnings, and Universal Credit is worked out on earnings after tax and National Insurance. For a working recipient whose earnings are above any work allowance, UC falls by 55p for each extra £1, so a couple on UC keeps about £113 of the £252 a year. Get benefits advice if you receive UC, Pension Credit or Housing Benefit.
What about civil partnerships and same-sex marriage?
Civil partners qualify on the same terms as married couples (ITA 2007 s.55C(1)(a)), and same-sex married couples qualify on the same terms as opposite-sex couples. Civil partnerships have been open to opposite-sex couples in England and Wales since December 2019. Couples who live together without marrying or forming a civil partnership are not eligible, however long the relationship; the condition is statutory and HMRC has no discretion to extend it.
When does Marriage Allowance stop being worth claiming?
(1) The transferor's income is above £11,310: they pay tax on the excess, so the couple gains less. At £12,570 (the full Personal Allowance) or more (outside Scotland) the extra tax equals the £252 saving and the couple gains nothing. (2) The recipient is liable above the basic rate (Scotland: above the intermediate rate): not eligible. (3) The recipient pays little or no Income Tax: the reduction cannot be more than the tax they would otherwise pay. (4) Either of you claims Married Couple's Allowance for the year: Marriage Allowance is not available. For a couple where one partner has no taxable income and the other is a basic-rate taxpayer, the claim is worth the full £252 a year.
How do I cancel Marriage Allowance?
Cancel online or by phone (Marriage Allowance enquiries, 0300 200 3300). The person who made the claim must cancel, unless the relationship has ended, when either of you can. If you cancel because of a change of income or because you no longer want to claim, the allowance runs until the end of the tax year (5 April). If the relationship has ended, the change may be backdated to 6 April, which can mean one of you underpays tax for the year (gov.uk; ITA 2007 s.55D(6)-(7)). Leaving the Marriage Allowance section of a Self Assessment return blank does not cancel it.