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🇬🇧 UK · 2026/27 Tax Year

UK Tax Codes Explained
Is Yours Right for 2026/27?

Your tax code tells your employer how much to deduct from your pay. A wrong code means you overpay — and most people never notice.

Check Your Tax Code Free →

⚠️ Check These First

Emergency & Warning Tax Codes

These codes often mean you're paying too much tax. Click any to see the full explanation.

BR
⚠️ Basic Rate — no allowance
20% on every pound. Normal for second jobs only.
0T
⚠️ No personal allowance
Emergency code — usually means no P45 provided.
D0
⚠️ All income at 40%
Higher rate on everything. Usually wrong for main job.
D1
⚠️ All income at 45%
Additional rate on everything. Only for very high earners.
K
⚠️ K code — negative allowance
HMRC adds income rather than deducting it.
M1
⚠️ Month 1 emergency basis
Each month calculated independently — often overpays tax.
W1
⚠️ Week 1 emergency basis
Each week calculated independently — often overpays tax.
X
⚠️ Non-cumulative basis
Emergency basis — same as M1/W1 for any pay frequency.
NT
No tax deducted
Zero tax. Legitimate only in rare HMRC-approved cases.
T
Complex — annual HMRC review
Usually for income over £100k where allowance tapers.

✅ Standard Codes

Normal Tax Codes

1257L
Standard — full personal allowance
The most common code. First £12,570 is tax-free.
1256L
Slightly reduced allowance
Minor HMRC adjustment — £10 less than standard.
1258L
Slightly increased allowance
Small expense claim or HMRC adjustment in your favour.
S1257L
Scottish taxpayer — standard
Scottish rates apply. Allowance same as rUK.
C1257L
Welsh taxpayer — standard
Welsh rates apply. Same as England for 2026/27.
L
Basic personal allowance
Number × 10 = your tax-free allowance.

How to Read a UK Tax Code

A UK tax code is made up of a number and a letter (or just letters). The number represents your tax-free income divided by 10. So 1257L means your tax-free Personal Allowance is £12,570 (1257 × 10).

The letter tells your employer what the code means:

  • L — Standard Personal Allowance
  • M / N — Marriage Allowance transferred to/from you
  • T — Complex situation, reviewed annually
  • K — Negative allowance (you owe more than your allowance covers)
  • BR / D0 / D1 — Flat rate codes, usually for second jobs
  • 0T / M1 / W1 / X — Emergency codes
  • NT — No tax at all
  • S prefix — Scottish taxpayer
  • C prefix — Welsh taxpayer

What If My Tax Code Is Wrong?

Around 1 in 5 UK workers has the wrong tax code at some point. If yours is wrong you could be overpaying hundreds of pounds a year. You can:

  1. Use our Tax Code Checker to see what your code means
  2. Log into your HMRC Personal Tax Account to check and update it
  3. Call HMRC on 0300 200 3300 (Mon–Fri 8am–6pm)

HMRC will fix the code going forward and refund any overpaid tax through your payslip, usually within 1–2 pay periods.