What does tax code 1131N (Marriage Allowance) mean?
The “N” means you have *transferred* Marriage Allowance to your partner — giving away 10% of your Personal Allowance (£1,260), leaving you about £11,310 of tax-free pay (hence 1131).
England, Wales & NI, 2026/27. We compare your code with the standard 1257L.
On this code
2026/27£11,310 of tax-free pay — less than the standard £12,570.
- Gross salary
- £35,000
- Income Tax
- −£4,738
- National Insurance
- −£1,794
Take-home a year
£2,372 a month
£28,468
Compared with the standard 1257L code.
Verified · 2026/2721 June 2026
Effective rate —
Marginal rate — on your next £1
What it's worth in real terms
Your salary has the spending power of — in 2025 money — the pound has lost — since then. A rise of — would just keep pace.
Inflation: ONS Consumer Prices Index, latest May 2026.
How this was calculated
For the 2026/27 tax year (England, Wales & Northern Ireland) we apply your tax-free Personal Allowance, the Income Tax bands, employee National Insurance, and any student-loan repayment — each traced to a dated gov.uk/HMRC source. A pension contribution comes off before Income Tax (and before National Insurance too, for salary sacrifice). Over £100,000 the Personal Allowance tapers away, which is why the marginal rate jumps to about 60%.
The full method and every source is on our methodology page.
Built & maintained by the Pay Packet team · methodology sourced from HMRC · last reviewed 21 June 2026. About our figures →
Who has the 1131N code?
The lower earner in a couple who has transferred part of their allowance to a basic-rate partner.
Is 1131N the right code for you?
Right if you earn under (or near) the Personal Allowance, so you don’t need all of it. If your income has risen above £12,570 it may now cost you — you can cancel the transfer with HMRC.
Not your code? Decode any code on the tax code checker, or browse all tax codes. If you think yours is wrong, contact HMRC — you can reclaim overpaid tax for the last four years.