The D1 Tax Code Explained.
Everything you need to know about what D1 means for your payslip, your personal allowance, and your take-home pay in 2026/27.
Quick Definition
⚠️ All income taxed at Additional Rate (45%). D1 means 45% tax on all earnings from this job. This is only correct for very high earners (typically over £125,140) as a secondary income. If unexpected, contact HMRC.
How much tax will I pay on D1?
Use the interactive tool below to see how the D1 tax code impacts different salary levels. This calculation includes Income Tax and National Insurance for the 2026/27 tax year.
How D1 affects a £35,000 salary
Annual Income Tax
£15,750
45% of total income
Monthly Take-Home
£1,455
After Tax, NI & Pension
Based on 2026/27 tax rates.Full breakdown →
Is the D1 tax code right for me?
Tax codes are assigned by HMRC based on your reported income and circumstances. You might be on D1 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.
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: June 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.