What is the UK Marriage Allowance for 2026/27?
Marriage Allowance lets a lower-earning partner transfer £1,260 (10%) of their Personal Allowance to their spouse or civil partner. The receiving partner gets an extra £1,260 tax-free allowance, reducing their basic-rate tax bill by £252.00 per year (£1,260 × 20%).
How Much Can You Claim by Backdating Marriage Allowance?
HMRC allows couples to backdate unmade claims for up to four prior tax years. If eligible across all years, HMRC issues a direct lump-sum cheque or bank transfer.
| Tax Year | Personal Allowance Transfer | Annual Tax Saving |
|---|---|---|
| 2026/27 (Current Year) | £1,260 | £252.00 |
| 2025/26 (Backdate 1) | £1,260 | £252.00 |
| 2024/25 (Backdate 2) | £1,260 | £252.00 |
| 2023–24 (Backdate 3) | £1,260 | £252.00 |
| 2022/23 (Backdate 4) | £1,260 | £250.00 |
| Total 5-Year Claim | £6,300 transferred | Up to £1,258.00 |
Step-by-Step Marriage Allowance Calculations (Worked Examples)
The mathematical breakdown below shows the exact tax reduction achieved when transferring the £1,260 allowance.
Couple Example: One Earner on £32k, One Non-Earner
Standard £1,260 allowance transfer mechanism.
Frequently Asked Questions
Marriage Allowance allows a non-taxpayer to transfer £1,260 of their Personal Allowance to their basic-rate paying spouse or civil partner, reducing their annual tax bill by exactly £252 (£1,260 × 20%).
Yes. You can backdate a Marriage Allowance claim for up to 4 prior tax years, yielding a combined lump-sum HMRC tax refund of up to £1,258 if eligible across all years.
You must be married or in a civil partnership where one partner earns under £12,570 (non-taxpayer) and the receiving partner pays tax at the 20% basic rate (income between £12,571 and £50,270).
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Marriage Allowance Guidance & Eligibility (2026/27).