🇬🇧 Tax Code Guide · Updated June 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 →

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

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: 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.