How much can I save with Marriage Allowance?

You can transfer £1,260 of your Personal Allowance to your spouse or civil partner, saving them up to £252 in income tax per year (£1,260 × 20%).

Can I backdate Marriage Allowance?

Yes — you can backdate a Marriage Allowance claim for up to 4 previous tax years. If you've been eligible since 2021/22, you could receive a lump sum payment of over £1,000.

Does Marriage Allowance apply in Scotland?

Yes — the Marriage Allowance applies across the UK including Scotland, but the saving is calculated at 20% (the UK basic rate) rather than Scottish basic rate, even for Scottish taxpayers.

2026/27 tax year

Marriage Allowance Calculator 2026/27

Check eligibility and calculate how much you can save by transferring part of your Personal Allowance to your spouse or civil partner. Around 4 million eligible couples do not claim.

Your income (lower earner, £)

Partner's income (higher earner, £)

Who can claim Marriage Allowance?

✓ You qualify if:

You are married or in a civil partnership
One of you earns below £12,570 (doesn't use their full Personal Allowance)
The other pays income tax at the basic rate (income £12,571–£50,270)
Both are UK residents

✗ You don't qualify if:

Both partners earn above £12,570
The higher earner pays higher rate tax (above £50,270)
You are not married or in a civil partnership (cohabiting doesn't count)
Either of you was born before 6 April 1935 (different rules apply)

Backdating — claim up to 4 years

Marriage Allowance can be backdated to April 2021 (the start of the 2021/22 tax year) if you were eligible in those years. The backdated payment is made as a lump sum via your tax return or as an adjustment to your tax code.

Tax year	Transfer amount	Tax saving	Deadline
2026/27 (current)	£1,260	£252	5 April 2027
2025/26	£1,260	£252	5 April 2030
2024/25	£1,260	£252	5 April 2029
2023/24	£1,260	£252	5 April 2028
2022/23	£1,260	£252	5 April 2027

Maximum backdated saving: £1,260 — five years × £252. The lower-earning partner applies via HMRC's online service or by calling HMRC. It takes around 10 minutes.

Related calculators & guides

How Marriage Allowance works

Marriage Allowance lets the lower-earning partner transfer £1,260 of their unused Personal Allowance to the higher-earning partner. The higher earner gets a 20% tax credit on the transferred amount — saving £252 per year.

The lower earner must have income below £12,570 (so they don't use their full £12,570 Personal Allowance). If both earn above £12,570, neither has spare allowance to transfer.

How to apply

The lower-earning partner applies at gov.uk/apply-marriage-allowance. The saving appears as a change to the higher earner's tax code (their code will show "M" instead of the standard "L") and is applied automatically via PAYE.

Does Marriage Allowance affect State Pension?

No — Marriage Allowance is purely an income tax relief. It has no effect on National Insurance contributions, qualifying years, or State Pension entitlement.

What happens if circumstances change?

If the lower earner's income rises above £12,570 or the higher earner moves into the higher rate band, the allowance should be cancelled. HMRC adjusts automatically in many cases, but it's good practice to notify HMRC of the change.

Can same-sex couples claim?

Yes — Marriage Allowance applies equally to married couples and civil partners, regardless of gender.