UK Marriage Allowance Calculator 2026–2027
Check if you qualify for Marriage Allowance and see your potential tax saving — up to £252/year, backdatable 4 years.
Check Your Eligibility
Must be £12,570 or below
Must be £12,571–£50,270
✓ You qualify for Marriage Allowance
The lower earner can transfer £1,260 of Personal Allowance to their partner.
Annual Tax Saving
£252
Monthly Saving
£21
Amount Transferred
£1,260
Backdated (4yrs)
£1,008
How to claim
The lower earner applies at gov.uk/apply-marriage-allowance. HMRC adjusts both partners' tax codes. The higher earner's code becomes 1383L (or S1383L in Scotland), giving them an extra £1,260 of tax-free income.
Frequently Asked Questions
What is Marriage Allowance?
Marriage Allowance lets one spouse or civil partner transfer 10% of their Personal Allowance (£1,260) to their partner. The receiving partner gets a tax credit worth £252 per year. You must be married or in a civil partnership — living together does not qualify.
Who qualifies for Marriage Allowance?
The transferring partner must have income at or below the Personal Allowance (£12,570). The receiving partner must be a Basic Rate taxpayer with income between £12,571 and £50,270. Neither partner can pay Higher Rate tax.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate your claim up to 4 tax years. If eligible since 2022-23, you could claim a total of approximately £1,260 in backdated tax credits on top of the current year saving.
How do I claim Marriage Allowance?
Apply directly through HMRC at gov.uk/apply-marriage-allowance. The lower earner makes the application. HMRC will adjust both partners' tax codes — the receiving partner's code will change to reflect the additional allowance.
Does Marriage Allowance affect the State Pension?
No. Marriage Allowance is purely an income tax relief and has no effect on National Insurance contributions, State Pension entitlement, or other benefits.