1382M

1382M is a common tax code for people who have taken advantage of the Marriage Allowance for the 2025/26 tax year.

What does it mean?

Nearly everyone is entitled to a tax-free personal allowance, which means that a certain amount of your earnings each year are paid to you without being taxed. For most people this amount is £12,570.

If your husband, wife or civil partner earns less than this, the Marriage Allowance allows them to transfer 10% of their allowance to you. This increases your tax-free earnings, meaning as a couple you don’t lose the benefit.

If your tax code is 1382M, it means that your partner has transferred £1,257 of their personal allowance to you, giving you a total tax-free allowance of £13,827.

It is given to you in equal portions throughout the year according to your payment frequency. For example, if you are paid weekly, your allowance is equivalent to £265 per week.

 These figures are correct for the 2025/26 tax year.