The headline numbers
In 2026/27, the transfer amount is £1,260 and the usual maximum tax saving is £252. The saving is not the whole transferred amount because the tax reduction is usually worth 20% of the transfer.
The usual conditions
- You must be married or in a civil partnership.
- The lower earner needs unused Personal Allowance to transfer.
- The recipient partner normally needs to stay within the basic-rate range for the scheme to work cleanly.
Best next page
Use Marriage Allowance Checker for a first-pass couple estimate, and see the official GOV.UK page for the formal rules and application route.
Official source: How Marriage Allowance works.