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🇬🇧 Tax Code Guide · Updated August 2026

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.

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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.

👉 Action required: Call HMRC on 0300 200 3300

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 →

Disclaimer: This calculator provides an estimate based on standard HMRC tax rules for the 2026/27 tax year. It does not account for cumulative PAYE codes, previous underpayments, or specific employer payroll configurations. It is not professional financial advice. For definitive figures, always refer to your official payslip or your HMRC Personal Tax Account.

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.

Frequently asked questions about the D1 tax code

Frequently asked questions

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.

Whether D1 is right depends on your personal circumstances. Typically, ⚠️ All income taxed at Additional Rate (45%). If you have multiple jobs or benefits in kind, this might change.

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

Take-Home Calculator

See your full monthly breakdown

How to fix a tax code

Step-by-step guide to HMRC

Tax Code Checker

Check any other UK code

Am I overpaying?

Common overpayment signs

Still not sure?

Try our full interactive checker to see every deduction on your payslip.

Quick reference — common UK tax codes

Last updated: August 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.