UK Marriage Allowance Tax Relief Calculator
Calculate how transferring £1,260 of your Personal Allowance saves up to £252 per year in Income Tax (plus up to £1,260 in backdated HMRC tax refunds).
Marriage Allowance Tax Refund Calculator
Total Potential Tax Refund (Current + Backdated)
Includes £252 annual savings + 4 backdated tax years.
You Qualify for Marriage Allowance!
Apply for free directly on GOV.UK using your Government Gateway account. HMRC will adjust your partner's tax code automatically.
How HMRC Marriage Allowance Works (2026/27 Rules)
Marriage Allowance allows a spouse or civil partner who earns less than the standard Personal Allowance (£12,570) to transfer 10% of their unused allowance—worth £1,260—to their higher-earning partner.
Because the receiving partner pays basic-rate Income Tax (20%), receiving £1,260 of tax-free allowance reduces their annual tax bill by exactly 20% of £1,260, which equals £252 per tax year.
Strict HMRC Eligibility Criteria
- Legal Status: You must be legally married or in a registered civil partnership (cohabiting partners do not qualify).
- Transferor Income: The partner giving up allowance must have an annual income below £12,570 (including employment, pensions, dividends, or self-employment).
- Recipient Income: The receiving partner must pay basic-rate tax (income between £12,571 and £50,270 in England/Wales/NI, or £12,571 to £43,662 in Scotland). Higher-rate taxpayers (40%) and Additional-rate taxpayers (45%) cannot claim.
- Age Limit: Both partners must be born on or after 6 April 1935 (partners born before this date qualify for Married Couple’s Allowance instead).