Tax codes, 2026/27
1383M and 1131N: Marriage Allowance tax codes
A tax code ending in M means you've received 10% of your partner's Personal Allowance through Marriage Allowance, and N means you've transferred 10% of yours. With no other changes, the codes are 1383M and 1131N in 2026/27.
M adds £1,260 to your tax-free pay, N takes it away
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. GOV.UK says M in a tax code means you've received a transfer of 10% of your partner's Personal Allowance, and N means you've transferred 10% of yours to your partner. With no other changes to the code, 1257 + 126 = 1383, so 1383M gives £13,830 of tax-free pay, and 1257 − 126 = 1131, so 1131N gives £11,310.
1383M saves up to £252 a year
GOV.UK says Marriage Allowance reduces your partner's tax by up to £252 in the tax year: 20% of £1,260.
| Pay a year | Tax with 1383M | Tax with 1257L | Saving |
|---|---|---|---|
| £13,000 | £0.00 | £86.00 | £86.00 |
| £15,000 | £234.00 | £486.00 | £252.00 |
| £20,000 | £1,234.00 | £1,486.00 | £252.00 |
| £30,000 | £3,234.00 | £3,486.00 | £252.00 |
| £40,000 | £5,234.00 | £5,486.00 | £252.00 |
| £50,000 | £7,234.00 | £7,486.00 | £252.00 |
England, Wales and Northern Ireland, for a full tax year at steady pay. On pay under £13,830 the saving is smaller, because not all of the extra allowance is used.
1131N: what the transfer costs
The partner who transfers the allowance keeps £11,310 tax-free. On income of £11,310 or less, they still pay no income tax. Between £11,310 and £12,570 they pay 20% (19% in Scotland) on the part of their pay or pension above £11,310. That is always less than £252, so if the other partner gets the full £252 saving, the couple still gains, though by less.
| Income a year | Tax with 1131N | Tax with 1257L |
|---|---|---|
| £8,000 | £0.00 | £0.00 |
| £11,000 | £0.00 | £0.00 |
| £11,500 | £38.00 | £0.00 |
| £12,000 | £138.00 | £0.00 |
| £12,500 | £238.00 | £0.00 |
England, Wales and Northern Ireland, for a full tax year at steady pay from a job or pension.
Who can get Marriage Allowance
- You're married or in a civil partnership. Living together without being married or in a civil partnership does not count.
- You do not pay income tax, or your income is below your Personal Allowance (usually £12,570).
- Your partner pays income tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance.
- In Scotland, your partner pays the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662.
GOV.UK says you can backdate a claim to 6 April 2022 (the 2022 to 2023 tax year). Apply on GOV.UK's Marriage Allowance page. GOV.UK says you should call the Income Tax helpline if you receive other income such as dividends, savings or benefits from your job. If you or your partner were born before 6 April 1935, you might benefit more as a couple from Married Couple's Allowance; you cannot get both at the same time. An S or C at the start of the code works as usual for Scottish or Welsh income tax.
How to check or fix your tax code
- Find your code on your payslip, in a tax code letter from HMRC, or by signing in to HMRC's Check your Income Tax service or the HMRC app.
- If it looks wrong, use the same online service to check your jobs, pensions, estimated income and company benefits, and update anything that is wrong or missing. GOV.UK says this is the quickest way.
- If you have just started a new job, GOV.UK says to wait 35 days for HMRC to get your new income details before contacting them. If you left a job without a P45, ask your old employer for one.
- HMRC will tell you and your employer the new code within 15 working days. If you paid too much tax, your employer usually refunds it through your pay once the new code is used.
- If you cannot use the online service, contact HMRC about Income Tax.
Only HMRC can set or change your tax code. This page explains what codes mean; it is not personal tax advice. Sources: GOV.UK: If you think your tax code is wrong; GOV.UK: If you've paid too much or too little tax; GOV.UK: Tax codes.
Questions about M and N tax codes
What does M mean in a tax code?
M means Marriage Allowance: you've received a transfer of 10% of your partner's Personal Allowance. With the standard allowance and no other changes, the code is 1383M, giving £13,830 of tax-free pay.
What does N mean in a tax code?
N means Marriage Allowance: you've transferred 10% of your Personal Allowance to your partner. With the standard allowance and no other changes, the code is 1131N, giving £11,310 of tax-free pay.
How much does Marriage Allowance save?
Up to £252 a year off the receiving partner's tax: 20% of the £1,260 transferred.
Is 1383M the right tax code?
1383M is the standard 1257L code plus Marriage Allowance's £1,260. If HMRC also adjusts your code for something else, such as company benefits, the number will be different. Check it in your HMRC online account.
Other tax codes
- Tax code checkerType your code to see what it means.
- 1257LThe standard code: £12,570 tax-free.
- S1257LScottish rates with the standard allowance.
- C1257LWelsh rates: the same tax as 1257L in 2026/27.
- BRAll pay from this job taxed at 20%.
- SBRScotland: all pay from this job at 20%.
- D0 and D1All pay taxed at 40% or 45%.
- SD0 to SD3Scotland: all pay at 21%, 42%, 45% or 48%.
- 0TNo tax-free allowance on this job.
- S0TNo allowance, Scottish rates from 19%.
- NTNo tax taken from this income.
- K codesExtra taxable pay added, such as K475.
- T codesOther calculations in your allowance, such as 1257T.
- Emergency codesW1, M1 and X: each payday on its own.
This page explains what Marriage Allowance tax codes mean under GOV.UK and HMRC guidance for 2026/27. It is general information, not personal tax advice. Only HMRC can confirm or change your tax code. Tax figures are estimates for a full tax year at steady pay.
Sources
Rules checked 28 October 2026 against: GOV.UK: What your tax code means; GOV.UK: Understanding your employees' tax codes; GOV.UK: Marriage Allowance; GOV.UK: Income Tax rates and Personal Allowances. How we calculate.
Tax rates and thresholds are taken from HMRC, GOV.UK and Scottish Government publications. Contains public sector information licensed under the Open Government Licence v3.0.