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Model the possible Income Tax effect of transferring unused Personal Allowance to your spouse.
Editable sample: Partner A £11,500 and Partner B £20,000; both are rUK taxpayers, married or civil partners during the year, with no Married Couple’s Allowance claim. The estimate compares both partners’ Income Tax before and after a possible £1,260 allowance transfer; the wedding date is not prorated.
It screens the main income conditions only. Other income, pension/Gift Aid adjustments, tax codes, every relationship or age condition, prior tax years and your HMRC record are not assessed. HMRC confirms eligibility and claims. · UK 2026/27 rates and thresholds.
Eligibility screen
The main income and relationship conditions are met. HMRC must confirm your full eligibility and claim.
Estimated annual household Income Tax reduction
£214
Recipient tax credit is up to £252. The household result also includes any extra tax the donor may owe after transferring £1,260. This is a salary-only estimate, not an HMRC claim decision.
Both partners' modelled annual Income Tax; the difference is the household estimate (£214).
| Scenario | Household Income Tax |
|---|---|
| Before transfer | £1,486 |
| After transfer | £1,272 |
Shows whether the donor pays some tax after transferring allowance, alongside the recipient's reduction.
| Partner | Before transfer | After transfer | Change (before minus after) |
|---|---|---|---|
| Partner A | £0 | £38 | £-38 |
| Partner B | £1,486 | £1,234 | £252 |
Illustrative annual household tax difference if the recipient's income were £10,000 lower or higher; eligibility is rechecked at each point.
| Illustrative recipient income | Estimated household tax difference |
|---|---|
| £10,000 | £0 |
| £15,000 | £214 |
| £20,000 | £214 |
| £25,000 | £214 |
| £30,000 | £214 |
The model identifies one partner with salary at or below £12,570 and checks that the recipient pays tax but does not exceed the normal £50,270 rUK or £43,662 Scottish income limit. If the main checks pass, it reduces the donor’s Personal Allowance by £1,260 and applies the statutory recipient tax reduction of up to £252. It then compares both partners’ estimated annual Income Tax before and after.
Where the donor has less than £1,260 of unused Personal Allowance, transferring the full amount can make some of their income taxable. That is why household saving can be below £252—or zero—rather than assuming the recipient’s maximum is the household result.
These official sources explain the Marriage Allowance rules and 2026/27 figures used to frame this calculator. They remain the final authority for eligibility and claims.