Tax Code 1257N Explained
Your Personal Allowance is £12,579. You can earn up to this amount before paying income tax. You have transferred £1,260 of your Personal Allowance to your partner under Marriage Allowance. Your allowance is lower than the standard £12,570 because you transferred £1,260 to your partner.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- 1257N
- Personal Allowance
- £12,579
- Region
- England, Wales, or Northern Ireland
- Suffix
- N
- Suffix meaning
- You have transferred £1,260 of your Personal Allowance to your partner under Marriage Allowance.
Example: £30,000 salary
Estimated take-home pay with tax code 1257N
- Gross salary
- £30,000
- Personal Allowance
- £12,579
- Taxable income
- £17,421
- Income tax
- -£3,484.2
- National Insurance
- -£1,394.4
- Annual take-home
- £25,121.4
- Monthly take-home
- £2,093.45
Why do I have tax code 1257N?
Common reasons HMRC may have issued this tax code:
- • You transferred £1,260 of your Personal Allowance to your partner
- • You applied for Marriage Allowance as the transferor
- • Your partner is a basic rate taxpayer and you earn under the Personal Allowance
Think your tax code is wrong?
If tax code 1257N does not match your circumstances, you may be paying too much or too little tax. You can:
- • Check your code in your Personal Tax Account on GOV.UK
- • Contact HMRC on 0300 200 3300 (Mon-Fri, 8am-6pm)
- • Use the HMRC app to view and update your tax code