Tax Code 1383L Explained

What does 1383L mean?

1383L gives you an increased personal allowance of £13,830 for 2026/27. The most common reason for an allowance above the standard £12,570 is the Marriage Allowance: a non-earning or low-earning spouse has applied to transfer 10% of their allowance to you, which is added to your tax-free amount. Less common reasons include a job-related expenses allowance such as professional subscriptions, mileage above the 45p HMRC rate, or a tools allowance for trade workers. The L letter still tells payroll to apply the allowance cumulatively, so any unused allowance from earlier in the year is carried forward. Always cross-check the components on your P2 Notice of Coding to make sure each adjustment line is correct - Marriage Allowance, for example, is only worth claiming when one partner is a basic-rate taxpayer and the other earns below the personal allowance.

Breakdown of the code

• 1383

  Number

  Multiply by 10 - £13,830 of tax-free pay.

• L

  Letter

  Standard allowance with the number-only adjustment.

Worked example

Marriage Allowance recipient on £30,000 salary on £30,000 (paid monthly).

~£-21/month less tax than 1257L thanks to the increased allowance.

Who should be on 1383L?

• Marriage Allowance recipients
• Employees with eligible expenses allowances on top of the personal allowance

Common problems

• Marriage Allowance no longer eligible because circumstances changed.
• Allowance increase was not applied for the full tax year.

What to do if 1383L looks wrong

1. Sign in to your HMRC personal tax account at gov.uk/personal-tax-account and open the latest P2 (Notice of Coding) - it itemises every adjustment.
2. Compare the code on your most recent payslip with the code HMRC has on file; employers occasionally apply an old code if a P9 was missed.
3. Confirm your employer received your P45, or that you completed a starter checklist if you joined mid-year.
4. Check whether benefits-in-kind such as a company car, fuel, or medical insurance have changed and ask payroll to file an updated P11D.
5. Call HMRC on 0300 200 3300 (Mon-Fri, 8am-6pm) with your National Insurance number if the online tools cannot resolve it.
6. If you have overpaid, HMRC normally refunds via your next payslip once the code is corrected. For closed years request a P800 review.

If you should be on a different code…

Quick decision tree - when 1383L is the wrong fit, here is the most likely correct code.

• If you have a single PAYE job and no benefits-in-kind - you should be on 1257L.

  Standard personal allowance of £12,570 for England, Wales and NI.