2026/27 Tax Year
Marriage Allowance: Transfer Allowance, Save Up to £252
If you're married or in a civil partnership and one of you is a non-taxpayer or basic-rate taxpayer, you can transfer £1,260 of Personal Allowance to the other — cutting their tax bill by up to £252 a year. Here's how it works and who qualifies.
How Marriage Allowance Works
The lower earner gives 10% of their Personal Allowance to the basic-rate partner.
| Item | 2026/27 |
|---|---|
| Allowance transferred | £1,260 (10% of £12,570) |
| Tax saved (basic rate) | £1,260 × 20% = £252 / year |
| Who can receive | Basic-rate taxpayer only |
| Backdating | Up to 4 years (~£1,000+) |
💡 Example
If one partner earns £10,000 (non-taxpayer) and the other £30,000 (basic rate), transferring £1,260 lifts the higher earner's allowance to £13,830, saving £252 in tax.
Who Qualifies
- Married or in a civil partnership.
- One partner is a non-taxpayer (< £12,570) or basic-rate taxpayer.
- The other is a basic-rate taxpayer (income £12,570–£50,270).
- Neither pays higher-rate tax (income under £50,270).
- Born after 6 April 1935 (the separate Married Couple's Allowance applies to older couples).
How to Claim
Apply free at GOV.UK — never pay a fee.
- Claim online through your Personal Tax Account.
- Backdate up to four years for a lump-sum refund.
- The allowance flows through the recipient's tax code automatically.
- On death, the surviving partner gets the allowance transferred the year of death.
See the difference in your own figures with our £30,000 after-tax page or the take-home calculator.