Does getting married change my tax in the UK?

Modestly - the main income tax change is Marriage Allowance, saving up to £252/year if one spouse earns under £12,570 and the other is a basic-rate taxpayer. Bigger changes apply on death (unlimited IHT spousal exemption + inheritable nil-rate bands giving combined £1m IHT-free threshold), on inter-spousal asset transfers (CGT-free), and on pension death benefits (spousal pensions automatic in DB schemes).

Should we get joint bank accounts after getting married?

Not required - there is no legal requirement to combine finances. Most UK couples settle into a "yours, mine, ours" pattern: separate personal accounts plus a joint account for shared bills. Fully joint accounts maximise simplicity but reduce individual autonomy. Fully separate accounts require explicit cost-splitting agreements. The right answer depends on personalities, prior debts, and trust levels - revisit as circumstances change.

Getting married UK money guide 2026/27

Q: Does marriage automatically revoke my will?

Yes, under the Wills Act 1837 Section 18 - getting married automatically revokes any will made before marriage, unless the will explicitly states it was made "in contemplation of" the upcoming marriage. Many newly-married couples are inadvertently intestate for years. Make a new will within the first 6 months of marriage as a priority.

Last reviewed by the UK Tax Drag editorial team · 12 May 2026 · How we review · Next review due 12 November 2026 · See what changed · Report an error

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What you need to know: Getting married - UK money guide 2026/27

Quick answer: For UK marriage in 2026/27: Marriage Allowance transfers £1,260 of unused Personal Allowance between spouses, saving up to £252/year (£1,260 backdate possible). IHT spousal exemption is unlimited - all assets passing between spouses are IHT-free. CGT spousal transfers are tax-free, enabling joint £6,000/year AEA use. Mortgage applications typically benefit from dual income…

Key points:

You are married OR in a civil partnership (cohabiting doesn’t qualify)
One spouse earns under the Personal Allowance (£12,570 for 2026/27)
The other is a basic-rate taxpayer (£12,571-£50,270 for 2026/27)

For UK marriage in 2026/27: Marriage Allowance transfers £1,260 of unused Personal Allowance between spouses, saving up to £252/year (£1,260 backdate possible). IHT spousal exemption is unlimited - all assets passing between spouses are IHT-free. CGT spousal transfers are tax-free, enabling joint £6,000/year AEA use. Mortgage applications typically benefit from dual income but bring shared liability. Joint accounts are optional - many couples maintain separate or "yours/mine/ours" splits indefinitely. Pension Death Benefits change significantly.

What changes when you legally marry

Area	Pre-marriage	Post-marriage
Income tax	Individual	Individual + Marriage Allowance option
CGT on transfers between you	Taxed at market value	Tax-free, no-gain-no-loss
IHT on death	40% above £325k nil-rate band	0% to spouse, plus inheritable nil-rate bands
Pension Death Benefits	Per nomination form	Spousal pensions automatic in DB schemes; check nominations
Wills	Per will or intestacy rules	Pre-marriage wills automatically REVOKED unless made in contemplation of marriage
Property	Sole or joint owners	Possible matrimonial-home protection rights
Tax credits / Universal Credit	Individual claim	Joint claim required

Marriage Allowance - the £252/year transfer

UK Marriage Allowance allows a non-tax-paying or basic-rate spouse to transfer £1,260 of their Personal Allowance to their basic-rate-taxpayer spouse. The receiving spouse saves £252/year in tax.

Eligibility

You are married OR in a civil partnership (cohabiting doesn’t qualify)
One spouse earns under the Personal Allowance (£12,570 for 2026/27)
The other is a basic-rate taxpayer (£12,571-£50,270 for 2026/27)
Both were born after 6 April 1935

Backdate available 4 years - first-time claimants can typically reclaim ~£1,260 of refund plus £252/year ongoing.

Apply free at gov.uk/apply-marriage-allowance. See our how-to-claim retrospective Marriage Allowance guide.

The inheritance angle - IHT spousal exemption

The single largest financial benefit of UK marriage is the IHT spousal exemption: unlimited tax-free transfers between spouses during life and on death.

The transferable nil-rate bandWhen the first spouse dies, any unused nil-rate band (£325,000) and residence nil-rate band (£175,000) transfers to the surviving spouse. So a couple’s combined IHT-free estate at the second death is up to £1,000,000 (£325k × 2 + £175k × 2), provided the main home passes to direct descendants. For unmarried cohabitating couples, no such transfer exists - the threshold is per individual.

This is the single biggest financial argument for marriage among couples with material assets - particularly if either has children from previous relationships who would benefit from a larger estate at the second death.

CGT-free transfers between spouses

Married couples and civil partners can transfer assets between them with no CGT consequences (Section 58 TCGA 1992). The receiving spouse takes over the original cost basis. Combined with the £3,000 annual exempt amount per spouse, this enables tax-efficient management of investment portfolios.

Worked example: combined AEA use

Sam has £80,000 of GIA holdings with £20,000 of unrealised gains. His spouse Priya has no GIA holdings.

Sam transfers £40,000 of holdings to Priya (no CGT - inter-spousal transfer)
Both sell £6,000 worth each, realising £3,000 of gains each
Both use full £3,000 AEA - £0 CGT
Net: £12,000 of GIA crystallised tax-free in one year
Repeat annually with bed-and-ISA to migrate the portfolio into ISA wrappers

Joint accounts vs separate - the practical choice

There is no legal requirement to combine finances after marriage. Three common patterns:

Pattern	How it works	Pros	Cons
Fully joint	All income/spending through joint accounts	Simple; perceived fairness; cleanest for IHT on death	Less individual autonomy; risk if one partner has financial problems
"Yours, mine, ours"	Separate accounts + joint for shared bills	Autonomy + practicality balance	Requires conscious cost-splitting; some friction
Fully separate with transfers	Each maintains own; one transfers fixed amount for shared costs	Maximum autonomy	Risk of imbalance; ambiguity on shared costs

Most UK couples settle into the "yours, mine, ours" pattern in the first 2-3 years of marriage. There is no correct answer - what matters is that both spouses agree the pattern and revisit it as circumstances change.

Mortgages and dual-income applications

Joint mortgages typically offer:

Higher borrowing capacity - lenders typically allow 4-4.5x combined income
Shared liability - both equally responsible for repayments and any shortfall
Joint ownership - usually as joint tenants (auto-passes to survivor) or tenants-in-common (passes per will)

Joint tenants vs tenants in commonThis is the single most-confused legal distinction in UK property. Joint tenants: equal ownership, property passes automatically to survivor on death (outside the will). Tenants in common: defined shares, property passes per the will. Most lenders default to joint tenants unless you specify - which can frustrate complex estate planning. Discuss with a conveyancing solicitor at purchase.

Wills - critical action after marriage

Marriage automatically revokes pre-existing willsUnder the Wills Act 1837 Section 18, getting married revokes any will made before marriage - unless the will explicitly states it was made "in contemplation of" the upcoming marriage. Many newly-married couples are unknowingly intestate for years after their wedding because they never made a new will. Address this within the first 6 months of marriage.

Pension nominations

Workplace and personal pensions allow you to nominate beneficiaries for death benefits. Pre-marriage nominations often need updating:

If you previously nominated parents/siblings, consider updating to spouse
DB pensions usually have automatic spousal pensions (typically 50-66% of your pension if you die in retirement)
DC pensions allow nominated beneficiaries - pension trust law typically lets the trustees follow nominations

Check with each pension provider how to update. Most allow online updates via the member portal.

Check Marriage Allowance eligibility

The Marriage Allowance checker confirms whether your circumstances qualify and shows the backdated refund available (up to ~£1,260 first claim).

Open the Marriage Allowance checker

Sources and references

Marriage Allowance from gov.uk Marriage Allowance. IHT spousal exemption from gov.uk IHT spousal. CGT inter-spousal transfers from HMRC CG22000. Wills Act 1837 Section 18 - automatic revocation by marriage.

UK Tax Drag is educational and not regulated financial, tax, legal or family advice - see the disclaimer for the full position. For decisions with material legal or family consequences (divorce, probate, separation), specialist advice from a solicitor and/or financial adviser is strongly recommended.

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