Marriage Allowance calculator 2026/27

The reduction itself is fixed. ITA 2007 s.55B(1) gives the partner who receives the allowance the basic rate of the £1,260 that moves across, which is £252.00 for 2026/27 — never more, however much they earn. It can be less: s.29(2) allows only as much as there is income tax to take it off, so a partner who owes less than that gets only what they owe. What the two of you are left with also depends on what giving the allowance up costs the other partner, which is nothing while their income stays under their reduced allowance and real money once it does not. On £11,000 and £35,000 that comes to £252.00 a year, or £21.00 a month; the calculator above answers for the incomes you type.

A married couple or civil partners, tested on the rates each of them is liable at. The partner receiving the allowance must not be liable at any rate ITA 2007 s.55B(2)(b) does not name, which means income up to £50,270 in England and Northern Ireland, and up to £43,662 in Scotland, where the starter, basic and intermediate rates are all named but the higher rate is not. The partner giving it up must still be inside those rates once £1,260 has come off their Personal Allowance of £12,570. Neither test asks who earns less, and neither asks what the election costs: a partner whose own income tax rises by the same £252.00 still qualifies, and the couple is then level rather than ahead. Living together without being married or in a civil partnership does not qualify. Wales sets its own Income Tax rates, and the rules this calculator reads hold no separate Welsh band, so a Welsh reader is answered on the England and Northern Ireland rates.

The partner who gives the allowance up moves to a code of 1131N — their Personal Allowance less the £1,260 that moves — and the partner who receives it moves to an M code. On the England and Northern Ireland rates that code is 1383M, because widening a coded allowance by £1,260 there relieves it at the basic rate, which is the rate the reduction is given at anyway. On the Scottish rates it is not 1383M: the lowest rate a Scottish taxpayer bears is the starter rate, so HMRC sets the number so that the relief still comes to the basic-rate figure. Either way the codes are how the relief is collected, not how it is worked out, so a code is never the test of whether you are entitled to it.