If I'm not using my full PA, is Marriage Allowance always worth it?

Almost always. As long as the transferor income is at or below £11,310 and the spouse is a basic-rate taxpayer, the household gains £252/year. Above £11,310 the gain is £252 minus 20% of the excess, so it shrinks steadily and reaches nothing at £12,570: at £12,000, for example, it is £114.

My income just went above £11,310 - should I cancel Marriage Allowance?

Not necessarily. Between £11,310 and £12,570 you pay 20% on the slice above £11,310 (up to £252 at the top) while your spouse keeps saving £252, so the couple is still ahead until your income reaches £12,570, where the two cancel out. Above that the transfer no longer helps, and gov.uk's condition that the lower earner has income below the Personal Allowance is no longer met - cancel it.

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.

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.

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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).

The transfer costs you nothing if your income is at or below £11,310. Between £11,310 and £12,570 you pay 20% on the slice above £11,310 while your spouse still saves £252, so the household gain is £252 minus 20% of your income above £11,310: £252 at £11,310, falling to nothing at £12,570.

Eligibility on the transferor side: gov.uk says the lower earner must normally have income below the £12,570 Personal Allowance. Income up to £11,310 gives the couple the full £252; between £11,310 and £12,570 the gain shrinks; at £12,570 and above there is nothing left to gain.

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 divorce, dissolve a civil partnership or legally separate: you must cancel Marriage Allowance (either of you can), and gov.uk says the change may be backdated to the start of the tax year.

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 at or below £11,310 and the spouse is a basic-rate taxpayer, the household gains £252/year. Above £11,310 the gain is £252 minus 20% of the excess, so it shrinks steadily and reaches nothing at £12,570: at £12,000, for example, it is £114.
My income just went above £11,310 - should I cancel Marriage Allowance?: Not necessarily. Between £11,310 and £12,570 you pay 20% on the slice above £11,310 (up to £252 at the top) while your spouse keeps saving £252, so the couple is still ahead until your income reaches £12,570, where the two cancel out. Above that the transfer no longer helps, and gov.uk's condition that the lower earner has income below the Personal Allowance is no longer met - cancel it.
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.

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 →