UK Tax Codes · 2026/27
N Tax Code Meaning — Marriage Allowance Transfer (UK 2026/27)
Who gets the N (Marriage Allowance giver) tax code?
N applies to people who transfer Marriage Allowance to their spouse/civil partner. Eligibility: you must earn below £12,570 personal allowance; your partner must earn between £12,570 and £50,270 (basic-rate band). Common scenarios: one partner not working, working part-time below the allowance, on extended parental leave, between jobs, or in low-earning self-employment.
How N (Marriage Allowance giver) affects your pay
N reduces your personal allowance by £1,260. But because you earn below the allowance anyway, this reduction usually doesn't trigger any actual tax for you — you just have less unused allowance. Your spouse meanwhile gains the £1,260 on their allowance and saves £252/year in tax.
When to check this code
Check N if you've reduced working hours, taken extended leave, or had any income drop. If your income rises above £12,570 with N applied, you'd start losing tax to the reduced allowance — at that point Marriage Allowance should usually be cancelled (mutual decision needed).
What to do if it's wrong
If N is showing but you didn't apply for Marriage Allowance, check with your spouse. If N is on your code but you've returned to work and now earn above £12,570, the transfer may no longer be tax-efficient — consider cancelling. Cancellation takes effect from the start of the next tax year unless circumstances change suddenly.
Example calculation
On £8,000 with 1131N: tax-free allowance is now £11,310 (down from £12,570). Since £8,000 < £11,310, you still pay £0 income tax. Net effect: zero cost to you, £252 saved by your spouse — household saves £252/year.
Recruiter pro tip
Marriage Allowance is genuinely free money for couples where one spouse earns below the personal allowance — there's almost no scenario where you'd refuse to claim it. If you've recently had a baby and one partner is on extended leave with reduced income, that's the perfect moment to apply. Backdate up to 4 years if you missed it.
Related tax codes
M — Marriage Allowance
M at the end of your tax code (e.g. 1383M for 2026/27) means you receive 10% of your spouse or civil partner's…
1257L
1257L is the standard UK tax code for 2026/27. It means you're entitled to the full £12,570 personal allowance…
BR — Basic Rate
BR stands for 'Basic Rate' — meaning all your income from this job is taxed at 20%, with no personal allowance…