Tax Code 1131N Explained
Marriage Allowance transferor — you give 10% of your Personal Allowance (£1,260) to your spouse, leaving you £11,310.
At a glance — 1131N
- Personal Allowance
- £11,310
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Marriage Allowance
What does 1131N mean?
You have transferred 10% of your Personal Allowance to your partner through the Marriage Allowance scheme.
Your tax-free Personal Allowance is £11,310.
How much tax will you pay on 1131N?
Annual income tax HMRC would deduct on 2025-26 rates for a range of salaries, assuming the full year on this code. National Insurance is additional and the same across the UK.
| Annual salary | England / Wales / NI — income tax | Effective rate | Take-home (pre-NI) |
|---|---|---|---|
| £20,000 | £1,738 | 8.7% | £18,262 |
| £30,000 | £3,738 | 12.5% | £26,262 |
| £50,000 | £7,936 | 15.9% | £42,064 |
| £80,000 | £19,936 | 24.9% | £60,064 |
| £100,000 | £27,936 | 27.9% | £72,064 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
What you'll actually pay vs the standard code
1131N compared with 1257L — the standard code most single-job employees with no adjustments are on — at the same salary, 2025-26 rates.
| Annual salary | 1131N tax | 1257L tax | Difference |
|---|---|---|---|
| £30,000 | £3,738 | £3,486 | +£252 |
| £50,000 | £7,936 | £7,486 | +£450 |
| £80,000 | £19,936 | £19,432 | +£504 |
Should you be on tax code 1131N?
N-suffix codes show you are the transferor of Marriage Allowance. Only eligible if your spouse or civil partner is a basic-rate taxpayer (earning under £50,270) and the transferor is a non-taxpayer (under £12,570). See the Marriage Allowance calculator to check whether it is worth claiming or transferring.
How to fix it if 1131N is wrong
- Check your current code in the HMRC app, your Personal Tax Account, or your latest P2 coding notice or payslip.
- New job with no P45? Ask your employer for a Starter Checklist — completing it correctly is what moves you off a temporary code.
- Not sure what your P45 figures mean, or already overpaid? See the P45 box-by-box guide to decode what your employer reported, or run the tax refund estimator to check what you might be owed.
- If HMRC agrees your code was wrong, most in-year corrections refund automatically through payroll; larger over- or underpayments are settled via a P800 calculation after the tax year ends.
Related tax codes
1383M — Marriage Allowance Recipient
Marriage Allowance recipient — your Personal Allowance is £13,830, lifted by £1,260 from your lower-earning spouse's Marriage Allowance transfer.
1257L — Standard
The default HMRC tax code for most UK employees — gives you the full £12,570 tax-free Personal Allowance.
S1257L — Scottish Standard
The Scottish version of the standard code. Same £12,570 allowance, but Scottish tax bands (19% / 20% / 21% / 42% / 45% / 48%) apply.
C1257L — Welsh Standard
The Welsh version of the standard code. Full £12,570 allowance with Welsh (rUK-aligned) rates.
Check your own code: enter any HMRC tax code into the free tax code checker — it decodes the letters and number, shows your Personal Allowance, and estimates your take-home using 2025-26 or 2026-27 rates.
For the full plain-English guide to every UK tax code letter, prefix and suffix, see UK Tax Codes Explained 2026-27.
Sources
Tax code rules from gov.uk/tax-codes. Income tax rates from HMRC. Effective tax figures computed live from central configuration — correct for 2025-26.