Tax Code · 2026/27
N Tax Code Suffix: Marriage Allowance Transferor
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.
What the N suffix tax code means
N after the numbers (e.g. 1131N) tells PAYE you have transferred £1,260 of your Personal Allowance to your spouse or civil partner under Marriage Allowance. Your remaining tax-free amount is £11,310 (1131 × 10).
You only benefit from the transfer if you do NOT use your full PA (i.e. your total taxable income is below £11,310 for 2026/27). If your income is above £11,310 but below £12,570, the transfer makes you pay slightly more tax personally - but the household saving via your spouse exceeds your personal cost, producing a net £100-£200 household gain.
Eligibility on the transferor side: total income below £12,570 (Personal Allowance) means full benefit. Income between £11,310-£12,570 produces partial transferor cost. Income above £12,570 means you would lose money personally and Marriage Allowance is the wrong choice.
When you'll see N suffix
- You applied for Marriage Allowance at gov.uk/marriage-allowance and HMRC reissued your code with N suffix from the next pay period.
- Marriage Allowance auto-renews each tax year until either spouse becomes ineligible.
What to do if you have a N suffix code
- If correct (you have low or no taxable income): nothing - the N code is operating as intended. Household saving £252/year flows via your spouse.
- If your income now exceeds £12,570 (e.g. you returned to work full-time, received unexpected income): cancel Marriage Allowance via gov.uk → Personal Tax Account. HMRC reissues both codes from the next pay period.
- If you and your spouse separate: report to HMRC. Marriage Allowance ceases.
Worked example
On 1131N at £8,000 gross salary (a part-time worker who transferred £1,260 PA to their spouse): tax-free £11,310, taxable £0 (because £8,000 < £11,310). No Income Tax paid. The transferor incurs no personal cost. Their basic-rate-taxpayer spouse on 1383M saves £252/year, retained entirely as household benefit.
Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how N suffix interacts with your full take-home.
Frequently asked questions about N suffix
- If I'm not using my full PA, is Marriage Allowance always worth it?
- Almost always. As long as the transferor income is below £11,310 and the spouse is a basic-rate taxpayer, the household gains £252/year. Even if you have small earnings that push you slightly above £11,310, the household nets approximately £100-£200/year benefit until your income reaches £12,570.
- My income just went above £11,310 - should I cancel Marriage Allowance?
- Not necessarily. If your income is £11,310-£12,570 you incur a small personal cost (up to £252 at the top of the band) but your spouse continues to save £252. Net household effect is approximately neutral to slightly positive. Cancel only if your income exceeds £12,570 (where you start paying tax on income that would have been covered by your full PA).
- My spouse moved into higher-rate tax - does Marriage Allowance still work?
- No. Marriage Allowance requires the recipient spouse to be a basic-rate taxpayer (£12,571-£50,270 income). If they move above £50,270, Marriage Allowance is disqualified - you must cancel and HMRC will collect any overpayment via PAYE adjustment.
Related tax codes
- 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.
- M suffix
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.
- L suffix
L is the most common UK tax code suffix - it indicates you receive the standard Personal Allowance with no special items. The numeric portion × 10 gives your annual tax-free amount, so 1257L = £12,570 PA for 2026/27.
- T suffix
T suffix means HMRC has used "other calculation items" when working out your tax code - typically items that need annual review or that HMRC considers confidential. The numeric portion still represents your annual tax-free amount.
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 →