Last updated: 14 October 2026
Should you stop transferring Married Couple’s Allowance?
It depends on whose income is higher and whether the transfer still saves tax. Married Couple’s Allowance (MCA) is only for couples where at least one partner was born before 6 April 1935. For 2026/27, it’s worth up to £11,700 of allowance, which reduces tax by 10%, so up to £1,170, with a minimum of £453 a year. You can transfer the minimum amount, or half of it, to your spouse if they’d make better use of it, for example if your own tax bill is too small to use the reduction in full.
MCA in 2026/27
| Item | Amount |
| Maximum allowance | £11,700 |
| Minimum allowance | £4,530 |
| Tax saving | 10% of the allowance: £453 to £1,170 |
| Income limit before the allowance tapers | Set each year (£37,700 for 2025/26) |
How transfers work
- For marriages before 5 December 2005, MCA goes to the husband by default.
- For later marriages and civil partnerships, it goes to the higher earner.
- Either partner can transfer half or all of the minimum amount to the other.
- If the claimant can’t use all of the reduction because their tax is too low, the unused part can be transferred at the end of the year.
- Transfer elections are made before the start of the tax year, using form 18, and stay in place until you change them.
When to stop or change a transfer
| Situation | Action |
| The partner receiving the transfer now pays little or no tax | Stop the transfer |
| The claimant’s income has fallen so they can’t use the reduction | Transfer the unused part |
| One partner has died | The allowance for that year continues; review for the next year |
| You’ve separated | Transfers end after the tax year of separation |
Example
Arthur, born in 1933, receives £16,000 of pensions. His wife, Joan, has £28,000 of income. Arthur’s tax, after his Personal Allowance, is £686. He claims MCA, reducing his tax by up to £1,170, but he can only use £686. The unused £484 can be transferred to Joan, provided she claims it after the year end. If Arthur’s income rises, he may be able to use the whole reduction himself and stop the transfer.
Taper on higher incomes
Above the income limit, the allowance falls by £1 for every £2 of extra income, but it never drops below the minimum amount. For couples married before December 2005, it’s the husband’s income that counts. For later marriages, it’s the higher earner’s.
MCA vs Marriage Allowance
You can’t claim both. Couples where both were born on or after 6 April 1935 can use the Marriage Allowance instead, transferring £1,260 of Personal Allowance from a non-taxpayer to a basic-rate spouse, saving up to £252.
Keep HMRC informed
Tell HMRC about changes to either partner’s income, a move into a care home, or a death, so the allowance is applied correctly.
Frequently asked questions
How do I claim MCA?
Through your tax return, or by contacting HMRC if you don’t file one.
Can I backdate MCA?
Yes, up to 4 years.
Does a higher income lose MCA?
It reduces gradually, but never below the minimum.
Does it affect the State Pension?
No, it’s a tax allowance only.
Related: claiming Marriage Allowance, why you’re paying tax on your pension and pensioners’ tax-free allowance.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with allowances for married couples. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
