Tax code 1257L explained
The standard tax code — full £12,570 personal allowance. 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 1257L means
1257L is the most common tax code in the UK. The numbers mean you get the standard personal allowance of £12,570 a year tax-free (1257 × 10). The letter L means you're entitled to the standard allowance with no adjustments.
The allowance has been frozen at £12,570 since April 2021 and is expected to stay frozen until at least 2028 — which is why more of your pay creeps into tax each year even when the code doesn't change.
Who gets 1257L?
Most employees with one job, no taxable benefits (like a company car or private medical insurance), and no untaxed income. If you have exactly one employer and nothing unusual, 1257L is almost certainly correct.
What you'd pay on 1257L
| Salary | Income tax | Take-home* | vs standard 1257L |
|---|---|---|---|
| £22,000 | £1,886 | £19,360 | — |
| £30,000 | £3,486 | £25,120 | — |
| £40,000 | £5,486 | £32,320 | — |
| £55,000 | £9,432 | £42,457 | — |
| £80,000 | £19,432 | £56,957 | — |
*After income tax and employee National Insurance, 2026/27 rates, England/Wales/NI bands.
What you should do
Usually nothing — this is the correct default. Check your code annually anyway: if you've started receiving benefits-in-kind or a second income, HMRC may need to adjust it.
Frequently asked questions
What does tax code 1257L mean?
The standard tax code — full £12,570 personal allowance. 1257L is the most common tax code in the UK. The numbers mean you get the standard personal allowance of £12,570 a year tax-free (1257 × 10). The letter L means you're entitled to the standard allowan
Is tax code 1257L wrong?
Usually nothing — this is the correct default. Check your code annually anyway: if you've started receiving benefits-in-kind or a second income, HMRC may need to adjust it.
Who gets tax code 1257L?
Most employees with one job, no taxable benefits (like a company car or private medical insurance), and no untaxed income. If you have exactly one employer and nothing unusual, 1257L is almost certainly correct.