My spouse and I are both basic-rate taxpayers - can we get Marriage Allowance?

No. Marriage Allowance requires one spouse to be a non-taxpayer (income below £12,570) and the other to be a basic-rate taxpayer. If both earn above the Personal Allowance, neither is "unused" allowance available to transfer. If both are higher-rate taxpayers, you are ineligible even if one 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) from the next available pay period. Backdating up to 4 years possible if eligible in prior years.

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.

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.

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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 (income £12,571-£50,270 for 2026/27 rUK rates), your spouse must earn below £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. Backdating up to 4 tax years possible if both eligible in those years = up to £1,260+ retrospective claim. Cliff edge: earning above £50,270 disqualifies the entire benefit.

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 separate or divorce: report to HMRC. Marriage Allowance ceases from the date of separation.

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?: No. Marriage Allowance requires one spouse to be a non-taxpayer (income below £12,570) and the other to be a basic-rate taxpayer. If both earn above the Personal Allowance, neither is "unused" allowance available to transfer. If both are higher-rate taxpayers, you are ineligible even if one 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) from the next available pay period. Backdating up to 4 years possible if eligible in prior years.
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.

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 →