Tax Code Guide

N

Tax Code N (Marriage Allowance Transferor)

What does this code mean?

The N suffix means you have transferred 10% of your Personal Allowance (£1,260) to your spouse or civil partner. Your Personal Allowance is reduced to £11,310. This is beneficial when you earn less than £12,570 and your partner is a basic rate taxpayer — it saves your household up to £252 per year in tax.

Who gets this code?

The lower earner in a couple who does not use their full Personal Allowance. You must be married or in a civil partnership.

Is it correct?

Check your latest P45 or Payslip to see if this matches your current situation.

Think you overpaid on N?

If your tax code was wrong for even a few months, HMRC might owe you money. Upload your P60 or Payslip to check instantly.

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