Tax Code 1257N Explained
Reduced allowance: you have transferred Marriage Allowance
What does 1257N mean?
The N suffix means you have transferred 10% of your personal allowance (£1,260) to your spouse or civil partner. Your effective allowance is reduced to £11,310. This benefits couples where one partner is a non-taxpayer.
Annual tax-free allowance
£11,310
Example
A non-working spouse who has transferred their unused allowance to their working partner.
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Other common tax codes
Standard personal allowance of £12,570
1257L W1Standard allowance on non-cumulative (week 1) basis
1257L M1Standard allowance on non-cumulative (month 1) basis
BRAll income taxed at 20% basic rate
D0All income taxed at 40% higher rate
D1All income taxed at 45% additional rate
NTNo tax deducted from this income
0TNo personal allowance: all income is taxed
0T W1Zero allowance on non-cumulative basis
S1257LScottish taxpayer with standard allowance of £12,570
SBRScottish basic rate (20%) on all income
SD0Scottish intermediate rate (21%) on all income
SD1Scottish higher rate (42%) on all income
SD2Scottish top rate (48%) on all income
C1257LWelsh taxpayer with standard allowance of £12,570
CBRWelsh basic rate (20%) on all income
CD0Welsh higher rate (40%) on all income
CD1Welsh additional rate (45%) on all income
KYou owe tax on benefits exceeding your allowance
1185LReduced personal allowance of £11,850
1100LReduced personal allowance of £11,000
1383LIncreased allowance of £13,830 (Marriage Allowance recipient)
1257MStandard allowance plus Marriage Allowance received
1257TStandard allowance but items require HMRC review
1257LXEmergency code: standard allowance, non-cumulative
K100£1,000 added to taxable income
K475£4,750 added to taxable income
K800£8,000 added to taxable income