Who can claim
You must be married or in a civil partnership. The person transferring must earn less than £12,570, and the recipient must be a basic-rate taxpayer (or starter, basic or intermediate in Scotland).
Effect on tax codes
The recipient's code usually becomes 1383M, the transferor's 1131N. Claims can be backdated four years, so a first-time claim could be worth over £1,000.
Look at the household, not one code
A transfer changes the position of two people. Keep both sets of income details in view rather than judging the outcome solely from the receiving partner's tax code.
Try it with your own numbers
Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Frequently asked questions
Can unmarried couples claim?
No. It's only for married couples and civil partners.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Income Tax Calculator — Work out how much UK Income Tax you'll pay in 2026/27, band by band.
Related guides
- UK Tax Year Planner 2026/27: Deadlines, Tax Codes and Allowances — Every key date in the 2026/27 UK tax year: Self Assessment deadlines, payments on account, when tax codes change, and when to use or claim your allowances.
- The Personal Allowance Explained — How the £12,570 Personal Allowance works, who loses it, the £100,000 taper and the 60% trap, plus ways to protect it.
- Tax Codes Explained — What your tax code means, from 1257L to K codes, BR, D0, NT and emergency codes, and what to do if yours looks wrong.
- UK Tax-Free Allowances — A summary of UK tax-free allowances for 2026/27: Personal Allowance, savings, dividends, CGT, trading, property, ISAs and pensions.