Tax Code · 2026/27
M Tax Code Suffix: Marriage Allowance Recipient
M is the Marriage Allowance recipient suffix. Your spouse has transferred £1,260 of their Personal Allowance to you, raising your tax-free amount from £12,570 to £13,830 (1383M for 2026/27). Saves £252/year for a basic-rate taxpayer.
What the M suffix tax code means
M after the numbers (e.g. 1383M) tells PAYE you are receiving Marriage Allowance from a spouse or civil partner. The £1,260 transfer is added to your standard PA, giving £13,830 tax-free (numeric × 10).
Eligibility: you must be a basic-rate taxpayer (usually income £12,571-£50,270 before Marriage Allowance in England, Wales and Northern Ireland; in Scotland the starter, basic or intermediate rate, usually up to £43,662), your spouse must normally have income below the £12,570 Personal Allowance, and you must be married or in a civil partnership.
Saving: £1,260 × 20% basic rate = £252/year for the recipient. A claim can be backdated 4 tax years where you were eligible in each; the allowance was £12,570 in all of them, so each earlier year is also worth £252 - up to £1,008 back, on top of the current year. Cliff edge: becoming a higher-rate taxpayer ends eligibility entirely.
When you'll see M suffix
- Your spouse or civil partner has applied for Marriage Allowance transfer at gov.uk/marriage-allowance and HMRC has updated your code.
- Marriage Allowance auto-renews each tax year - the M suffix continues until either spouse becomes ineligible (lower-earner income exceeds £12,570, recipient income exceeds £50,270, or marriage dissolves).
What to do if you have a M suffix code
- If correct: nothing - you receive £252/year tax saving automatically through reduced PAYE deductions.
- If your earnings rise above £50,270 during the tax year: the Marriage Allowance disqualifies. Notify HMRC via Personal Tax Account → Marriage Allowance section. HMRC reissues code without M suffix, may collect overpayment via PAYE adjustment.
- If you divorce, dissolve a civil partnership or legally separate: you must cancel Marriage Allowance, and either of you can do it. gov.uk says the change may then be backdated to the start of the tax year (6 April); a cancellation because income changed runs to the end of the tax year instead.
Worked example
On 1383M at £40,000 gross salary: PA £13,830 (standard £12,570 + £1,260 transferred), taxable £26,170. Income Tax: £26,170 × 20% = £5,234. Without Marriage Allowance (on 1257L): taxable would be £27,430, tax £5,486. Saving £252/year exactly matches the £1,260 × 20% benefit.
Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how M suffix interacts with your full take-home.
Frequently asked questions about M suffix
- My spouse and I are both basic-rate taxpayers - can we get Marriage Allowance?
- Normally no. To benefit, the partner transferring the allowance must normally have income below the £12,570 Personal Allowance, and the partner receiving it must be a basic-rate taxpayer. If both of you earn above the Personal Allowance, neither has unused allowance to transfer. Separately, if the higher earner pays tax above the basic rate, you cannot claim even when the other partner earns below £12,570.
- What if my spouse switches jobs and goes back to earning below £12,570?
- Marriage Allowance can be reapplied. The lower earner makes the transfer at gov.uk/marriage-allowance. HMRC reissues both codes (yours becomes M, theirs becomes N). Earlier years can be backdated as far as 6 April four tax years back where you were eligible, paid as a refund rather than through the code.
- Do I have to claim Marriage Allowance each year?
- No - once granted, it auto-renews each tax year unless circumstances change. You only need to act if income changes push either spouse out of eligibility.
Related tax codes
- 1383M
1383M is the code of the partner who received Marriage Allowance. The M suffix means £1,260 of your husband, wife or civil partner’s Personal Allowance has been added to your own £12,570, giving £13,830 - which is where 1383 comes from.
- 1131N
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.
- 1257L
1257L is the default UK tax code for 2026/27. It gives you the full £12,570 Personal Allowance before Income Tax is deducted - the number 1257 is your allowance divided by 10, and the L means a standard untouched allowance.
- N suffix
N is the Marriage Allowance transferor suffix. You have given £1,260 of your Personal Allowance to your spouse. Your tax-free amount reduces from £12,570 to £11,310 (1131N for 2026/27). Net household saving £252/year via the recipient spouse.
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 →