Tax Code S1257M Explained
Scottish income tax rates apply. Your Personal Allowance is £12,579. You can earn up to this amount before paying income tax. You have received a Marriage Allowance transfer from your partner, increasing your Personal Allowance by £1,260. Your allowance is higher than the standard £12,570 because your partner transferred £1,260 to you.
Updated for the 2025/26 tax year (6 April 2025 to 5 April 2026).
Code breakdown
- Tax code
- S1257M
- Personal Allowance
- £12,579
- Region
- Scotland
- Suffix
- M
- Suffix meaning
- You have received a Marriage Allowance transfer from your partner, increasing your Personal Allowance by £1,260.
Example: £30,000 salary
Estimated take-home pay with tax code S1257M
- Gross salary
- £30,000
- Personal Allowance
- £12,579
- Taxable income
- £17,421
- Income tax
- -£3,495.44
- National Insurance
- -£1,394.4
- Annual take-home
- £25,110.16
- Monthly take-home
- £2,092.51
Why do I have tax code S1257M?
Common reasons HMRC may have issued this tax code:
- • Your spouse or civil partner transferred £1,260 of their Personal Allowance to you
- • You applied for Marriage Allowance and HMRC approved it
- • Your partner earns less than the Personal Allowance and chose to share it
Think your tax code is wrong?
If tax code S1257M 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