UK tax codes explained — 2026/27
Your tax code tells your employer how much tax-free pay you get. A wrong code means paying too much (or too little) every month. Find yours below — it's on your payslip, P60 or P45.
Check my tax code →| Code | What it means | |
|---|---|---|
| 1257L | The standard tax code — full £12,570 personal allowance. | Details → |
| BR | All income taxed at 20% — no personal allowance. | Details → |
| D0 | All income taxed at 40% — usually a second job for higher earners. | Details → |
| D1 | All income taxed at 45% — second incomes for additional-rate taxpayers. | Details → |
| 0T | No allowance, taxed through all bands — common emergency situation. | Details → |
| NT | No tax deducted at all — rare and specific. | Details → |
| K codes (e.g. K475) | Negative allowance — untaxed income exceeds your personal allowance. | Details → |
| Emergency codes (1257L W1/M1/X) | Non-cumulative temporary code — each payday taxed in isolation. | Details → |
| S1257L | Standard allowance, Scottish tax bands. | Details → |
| C1257L | Standard allowance, Welsh rates (currently same as England). | Details → |
| 1263L | Slightly higher allowance — usually flat-rate expenses like uniform. | Details → |
How tax codes work
Multiply the number in your code by 10 to get your annual tax-free allowance (1257 → £12,570). Letters modify it: L standard allowance, S Scottish rates, C Welsh rates, K negative allowance, BR/D0/D1 flat 20%/40%/45%, W1/M1/X emergency (non-cumulative).
HMRC issues codes; employers just apply them. If your code is wrong, contact HMRC — your employer cannot change it for you.