Does the 1131N code mean I am paying more tax?

Only if you earn more than £11,310. Below that the transfer costs you nothing, because you were not using the full £12,570 anyway. Between £11,310 and £12,570 you pay tax on the difference, up to £252 a year, while your partner saves the full £252.

What is the matching code for my partner?

They should be on 1383M for 2026/27 - £12,570 plus the £1,260 they received, divided by 10. The M and N suffixes always come in a pair, one for each side of the same transfer.

Can I get the Marriage Allowance back?

Yes. Ask HMRC to cancel the transfer and your code returns to 1257L. A cancellation you request takes effect from the start of the next tax year, so you keep the 1131N code for the rest of the current one.

Tax Code · 2026/27

1131N Tax Code 2026/27: You Gave Away Marriage Allowance

1131N is the code of the partner who gave Marriage Allowance away. The N suffix means you have transferred £1,260 of your £12,570 Personal Allowance to your husband, wife or civil partner, leaving £11,310 - which is where 1131 comes from.

Cite or embed - free under CC BY 4.0

What the 1131N tax code means

The number is your remaining allowance divided by 10. £12,570 minus the £1,260 Marriage Allowance transfer leaves £11,310, so the code reads 1131. The 'N' is the part that matters: it means you are the one who gave allowance away. Your partner will be on an 'M' code, which for 2026/27 is 1383M.

Marriage Allowance is a fixed transfer, not a percentage. It is £1,260 for 2026/27, and the whole point is that it moves unused allowance from someone who cannot use it to someone who can. Because the recipient saves 20% on that £1,260, the couple is up to £252 a year better off.

If your own income is below £12,570 you lose nothing by the transfer, because you were not using the full allowance anyway. That is the situation the relief is designed for. If your income has risen above £11,310 since you applied, the transfer now costs you real money - up to £252 a year - and it may no longer be worth keeping.

When you'll see 1131N

You applied for Marriage Allowance, or your partner applied and named you as the transferring spouse.
You are married or in a civil partnership. Living together is not enough - the relief is not available to unmarried couples.
Your income is normally below the Personal Allowance, which is the eligibility condition for the person transferring.
The code usually appears from the start of the tax year after you apply, though HMRC can also apply it mid-year and backdate the claim by up to four years.

What to do if you have a 1131N code

Check that your income is still below £12,570. If it has gone above that, you are now paying tax on income the allowance would have covered, and the transfer may be costing the household more than it saves.
Check your partner is a basic-rate taxpayer. If their income has risen above £50,270 they are no longer eligible, and HMRC will normally cancel the transfer rather than leave it running.
Marriage Allowance renews automatically each year. You do not need to reapply, but you do need to tell HMRC if you separate, divorce or if either income changes enough to break eligibility.
To cancel, contact HMRC. A cancellation you request runs from the start of the next tax year; one caused by divorce or death can be backdated.

Worked example

Sam earns £9,000 a year part-time and is married to Priya, who earns £34,000. Sam is not using £3,570 of the £12,570 Personal Allowance, so transfers £1,260 to Priya. Sam moves to 1131N with £11,310 of allowance, which is still more than the £9,000 Sam earns, so Sam pays no tax either way. Priya moves to 1383M and her tax bill falls by £1,260 x 20% = £252. The household is £252 a year better off, and it costs Sam nothing.

Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how 1131N interacts with your full take-home.

Frequently asked questions about 1131N

Does the 1131N code mean I am paying more tax?: Only if you earn more than £11,310. Below that the transfer costs you nothing, because you were not using the full £12,570 anyway. Between £11,310 and £12,570 you pay tax on the difference, up to £252 a year, while your partner saves the full £252.
What is the matching code for my partner?: They should be on 1383M for 2026/27 - £12,570 plus the £1,260 they received, divided by 10. The M and N suffixes always come in a pair, one for each side of the same transfer.
Can I get the Marriage Allowance back?: Yes. Ask HMRC to cancel the transfer and your code returns to 1257L. A cancellation you request takes effect from the start of the next tax year, so you keep the 1131N code for the rest of the current one.

All UK tax codes →

Sources & further reading

All figures and definitions on this page reflect the 2026/27 UK tax year and are cross-checked against HMRC guidance.

HMRC — What your tax code means (official meanings for L, BR, D0, D1, K, 0T, NT, M, N, S, C, T)
HMRC — Income Tax rates and Personal Allowance (2026/27 bands and thresholds)
HMRC — Emergency tax codes (W1, M1 and X suffixes)
HMRC — Rates and thresholds for employers 2026 to 2027
HMRC — Your Personal Tax Account (check your current code and how it was calculated)
Our methodology & calculation sources →