Type the tax code from your payslip to see what each part means, whether it looks right for you, and how much Income Tax it takes compared with the standard 1257L.
How to read a tax code
- Prefix: S for Scotland, C for Wales; none for England and Northern Ireland.
- Number: your tax-free pay for the year divided by 10 (1257 is £12,570). After K it's an amount added to your pay instead.
- Letter: L, M, N or T say how the allowance was worked out; BR, D0, D1, 0T and NT replace the number.
- Suffix: W1, M1 or X mark a temporary emergency code.
If your code looks wrong
Check your HMRC online account or the HMRC app, which show how your code was worked out, and tell HMRC about any income, benefit or job that's missing or out of date. HMRC then sends your employer or pension provider the new code, and any tax you've overpaid is usually refunded through your pay.
To see your whole take-home pay with National Insurance, pension and student loan, use the UK tax calculator, which also takes a tax code.
Code meanings from GOV.UK "Tax codes" and HMRC's PAYE manual; rates for 2026/27, checked 11 October 2026. A guide, not tax advice: HMRC decides your code. Everything runs in your browser.
Frequently asked questions
What is the tax code for 2026/27?
1257L for most people with one job or pension: £12,570 of tax-free pay over the year (the number × 10), with L meaning the standard Personal Allowance. In Scotland it's S1257L and in Wales C1257L.
What does the letter in my tax code mean?
L is the standard allowance. M and N are Marriage Allowance: M if you've received £1,260 of your partner's allowance (usually 1383M), N if you've given it (usually 1131N). T means HMRC used other calculations to work out your allowance. K means an amount is added to your pay rather than taken off.
Why is my tax code lower than 1257L?
HMRC lowers your tax-free pay to collect tax on a company car or medical insurance, untaxed income such as rent or interest, or tax you underpaid in an earlier year, and when your income is over £100,000. Each step down of 1 in the number is £10 less tax-free pay: 1100L gives £1,570 less than 1257L, which at basic rate is £314 more tax a year.
What is an emergency tax code?
A code ending W1, M1 or X, often given when you start a job without a P45. Tax is worked out on each week's or month's pay on its own, so you can pay too much for a while; it's put right through your pay once HMRC sends your employer the correct code.
What is a K tax code?
It means you have income or benefits that aren't taxed another way and are worth more than your tax-free allowance. K475 adds £4,750 to your taxable pay over the year. Your employer can't take more than half your pay in tax in any one pay period.
What do BR, 0T and D0 mean?
BR taxes all pay from that job at 20%, D0 at 40% and D1 at 45% (in Scotland SD0 to SD3 run from 21% to 48%); they're normal on a second job or pension. 0T means no tax-free pay at all, which is often an emergency code and worth checking if it's your only job.
