Tax code 0T explained
No allowance, taxed through all bands — common emergency situation. Here's exactly what it means for your payslip in 2026/27, who should have it, and what to do if it looks wrong.
What 0T means
0T gives you zero personal allowance, but unlike BR it taxes your income progressively through all the bands (20%, then 40%, then 45%) rather than at one flat rate.
Who gets 0T?
Typically applied when you start a job without a P45 and haven't completed a starter checklist, when your allowance is used up elsewhere, or after certain HMRC adjustments. Also standard for income above £125,140 where the allowance is fully tapered away.
What you'd pay on 0T
| Salary | Income tax | Take-home* | vs standard 1257L |
|---|---|---|---|
| £22,000 | £4,400 | £16,846 | −£2,514 |
| £30,000 | £6,000 | £22,606 | −£2,514 |
| £40,000 | £8,460 | £29,346 | −£2,974 |
| £55,000 | £14,460 | £37,429 | −£5,028 |
| £80,000 | £24,460 | £51,929 | −£5,028 |
*After income tax and employee National Insurance, 2026/27 rates, England/Wales/NI bands.
What you should do
If you're on 0T unexpectedly, complete your new starter checklist or contact HMRC. On a £30,000 salary, 0T costs you about £2,514 more per year than 1257L — worth fixing quickly. Overpaid tax is refunded through your code or a P800.
Frequently asked questions
What does tax code 0T mean?
No allowance, taxed through all bands — common emergency situation. 0T gives you zero personal allowance, but unlike BR it taxes your income progressively through all the bands (20%, then 40%, then 45%) rather than at one flat rate.
Is tax code 0T wrong?
If you're on 0T unexpectedly, complete your new starter checklist or contact HMRC. On a £30,000 salary, 0T costs you about £2,514 more per year than 1257L — worth fixing quickly. Overpaid tax is refunded through your code or a P800.
Who gets tax code 0T?
Typically applied when you start a job without a P45 and haven't completed a starter checklist, when your allowance is used up elsewhere, or after certain HMRC adjustments. Also standard for income above £125,140 where the allowance is fully tapered