Tax Code 1282M Explained
Marriage Allowance recipient — your Personal Allowance is £12,820, lifted by £260 from your lower-earning spouse's transfer (10% of standard PA, rounded).
At a glance — 1282M
- Personal Allowance
- £12,820
- Region
- UK-wide (rUK / Wales)
- Cumulative?
- Yes
- Code type
- Marriage Allowance
What does 1282M mean?
You have received a transfer of 10% of your partner's Personal Allowance through the Marriage Allowance scheme.
Your tax-free Personal Allowance is £12,820.
How much tax will you pay on 1282M?
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 | £1,436 | 7.2% | £18,564 |
| £30,000 | £3,436 | 11.4% | £26,564 |
| £50,000 | £7,436 | 14.9% | £42,564 |
| £80,000 | £19,332 | 24.2% | £60,668 |
| £100,000 | £27,332 | 27.3% | £72,668 |
For Scottish / rUK side-by-side, or to model your own salary, student loan and pension contributions, use the tax code checker.
Should you be on tax code 1282M?
M-suffix codes show you are the recipient 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.
Related tax codes
1131N — Marriage Allowance Transferor
Marriage Allowance transferor — you give 10% of your Personal Allowance (£1,260) to your spouse, leaving you £11,310.
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.