The 0T Tax Code Explained.
Everything you need to know about what 0T means for your payslip, your personal allowance, and your take-home pay in 2026/27.
Quick Definition
⚠️ Emergency — no personal allowance. 0T means your full personal allowance has been used up or is not being applied. You pay tax from the first pound: 20% up to £37,700, then 40%, then 45%. This is usually a temporary emergency code applied when your employer has no P45 from your previous job, or when you start a new job without completing starter declaration. It normally self-corrects, but if it persists beyond your second payslip, contact HMRC.
How much tax will I pay on 0T?
Use the interactive tool below to see how the 0T tax code impacts different salary levels. This calculation includes Income Tax and National Insurance for the 2026/27 tax year.
How 0T affects a £35,000 salary
Annual Income Tax
£6,998
20% of total income
Monthly Take-Home
£2,184
After Tax, NI & Pension
Based on 2026/27 tax rates.Full breakdown →
Is the 0T tax code right for me?
Tax codes are assigned by HMRC based on your reported income and circumstances. You might be on 0T if:
- This is your primary source of employment income.
- HMRC has recently updated your record following a change in benefits.
- You have started a new job and your previous P45 has been processed.
- HMRC believes you have underpaid tax in a previous period.
If you believe this code is incorrect, you should contact HMRC as soon as possible to avoid overpaying or underpaying tax.
Frequently asked questions about the 0T tax code
What does the 0T tax code mean?
0T means your full personal allowance has been used up or is not being applied. You pay tax from the first pound: 20% up to £37,700, then 40%, then 45%. This is usually a temporary emergency code applied when your employer has no P45 from your previous job, or when you start a new job without completing starter declaration. It normally self-corrects, but if it persists beyond your second payslip, contact HMRC.
Is the 0T tax code correct for me?
Whether 0T is right depends on your personal circumstances. Typically, ⚠️ Emergency — no personal allowance. If you have multiple jobs or benefits in kind, this might change.
How do I change my tax code?
You can change your tax code by contacting HMRC directly on 0300 200 3300 or by using the 'Check your Income Tax' service on the official gov.uk website.
Related Resources
Still not sure?
Try our full interactive checker to see every deduction on your payslip.
Quick reference — common UK tax codes
Last updated: July 2026. This information is for educational purposes only and does not constitute financial advice. Always verify your specific tax situation with HMRC or a qualified professional.