Your tax code determines how much income tax is deducted from your pay every month. Most people never look at it twice. But an incorrect tax code, whether it costs you money or quietly builds an underpayment, has real financial consequences. Understanding what your code means puts you in control of your own tax position.
This guide covers the complete list of UK tax codes for 2025/26, what each one means, and exactly what to do if something looks wrong.
What Are HMRC Tax Codes and How Do They Work?
A tax code is a short combination of numbers and letters issued by HMRC. It tells your employer or pension provider how much income tax to deduct from each payment under the PAYE system. The number in your code typically represents your tax-free personal allowance. The letter tells your employer how to apply that allowance and which tax rules govern your situation.
Tax codes are calculated using information HMRC holds about your income, benefits, pension, and expenses. They can change during the tax year if your circumstances change. Employers and pension providers apply whatever code HMRC instructs, they do not set it independently.
Complete List of UK Tax Codes for 2025/26
How To Read Your Tax Code:
The number in any tax code (e.g., 1257) represents your tax-free allowance divided by 10. So 1257 = £12,570 tax-free per year. The letter(s) tell your employer how to calculate your tax. If you believe your code is wrong, check and update it via your Personal Tax Account on GOV.UK.
1. Standard & Emergency Tax Codes
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| 1257L | Standard code, full personal allowance | £12,570 | Progressive (20% / 40% / 45%) | Most UK employees and pensioners | Default code issued by HMRC | None, this is correct for most people |
| 1257L W1 | Emergency weekly, non-cumulative | Weekly portion only | Progressive per week | New starters without a P45 | Starting a new job with no P45 provided | Provide P45 or contact HMRC to regularise |
| 1257L M1 | Emergency monthly, non-cumulative | Monthly portion only | Progressive per month | New starters without a P45 | Starting a new job with no P45 provided | Provide P45 or contact HMRC to regularise |
| 1257L X | Non-cumulative, no fixed pay frequency | Per-period portion only | Progressive per period | Irregular pay schedule workers | No P45, irregular employment pattern | Contact HMRC to confirm the correct code |
| 0T | No personal allowance, taxed from the first pound | £0 | Progressive (20% / 40% / 45%) | New employees with no information submitted | No P45, no starter checklist completed | Complete the starter checklist with the employer |
| 0T W1 | Non-cumulative weekly, no allowance | £0 | Progressive per week | New starters, emergency weekly payroll | Missing payroll information | Provide P45 or contact HMRC |
| 0T M1 | Non-cumulative monthly, no allowance | £0 | Progressive per month | New starters, emergency monthly payroll | Missing payroll information | Provide P45 or contact HMRC |
2. Adjusted Personal Allowance Codes
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| Higher than 1257L (e.g. 1383L) | Allowance increased | Above £12,570 (e.g. £13,830) | Progressive, applied to a higher threshold | Employees with approved expenses or the Marriage Allowance received | Work expenses claim approved; Marriage Allowance transfer received | Verify with HMRC that adjustments are correct |
| Lower than 1257L (e.g. 1000L) | Allowance reduced | Below £12,570 (e.g. £10,000) | Progressive, applied to a lower threshold | Employees with taxable benefits or underpaid tax | Company car, private medical insurance, prior year underpayment | Check P11D benefits and prior tax history |
3. BR, D0, D1 and NT Codes
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| BR | Basic rate on all income, no allowance | £0 | 20% flat | Second job or second pension holders | Personal allowance already used on primary income | Confirm primary income source uses allowance correctly |
| BR W1 | Basic rate, non-cumulative weekly | £0 | 20% per week | Second job, weekly paid | As above, weekly payroll | As above |
| BR M1 | Basic rate, non-cumulative monthly | £0 | 20% per month | Second job, monthly paid | As above, the monthly payroll | As above |
| BR X | Basic rate, non-cumulative, no fixed frequency | £0 | 20% per period | Casual or irregular secondary employment | Irregular pay from the second source | As above |
| D0 | Higher rate on all income, no allowance | £0 | 40% flat | Higher-rate taxpayers with multiple income sources | All allowance used; income pushes into higher rate band | Ensure primary source code is correct |
| D0 W1 | Higher rate, non-cumulative weekly | £0 | 40% per week | As above, weekly payroll | As above | As above |
| D0 M1 | Higher rate, non-cumulative monthly | £0 | 40% per month | As above, the monthly payroll | As above | As above |
| D0 X | Higher rate, non-cumulative, no fixed frequency | £0 | 40% per period | As above, irregular pay | As above | As above |
| D1 | Additional rate on all income, no allowance | £0 | 45% flat | Additional rate taxpayers (income over £125,140) | Income exceeds the additional rate threshold | Confirm total income across all sources with HMRC |
| D1 W1 | Additional rate, non-cumulative weekly | £0 | 45% per week | As above, weekly payroll | As above | As above |
| D1 M1 | Additional rate, non-cumulative monthly | £0 | 45% per month | As above, the monthly payroll | As above | As above |
| D1 X | Additional rate, non-cumulative, no fixed frequency | £0 | 45% per period | As above, irregular pay | As above | As above |
| NT | No tax deducted | £0 / N/A | 0% | Non-UK residents; certain expenses or pension arrangements | Formal HMRC direction; non-resident status confirmed | Only valid if HMRC has issued this code directly |
| NT W1 | No tax, non-cumulative weekly | £0 / N/A | 0% | As above, weekly payroll | As above | As above |
| NT M1 | No tax, non-cumulative monthly | £0 / N/A | 0% | As above, the monthly payroll | As above | As above |
4. K Codes (Negative Allowance)
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| K + number (e.g. K475) | Deductions exceed allowance; additional tax collected via PAYE. An employee cannot deduct more than 50% of gross pay in any single period | Negative (e.g. K475 = −£4,750 added to taxable income) | Progressive, applied to inflated taxable income | Employees with high-value taxable benefits or significant underpaid tax | Company car, private fuel, prior year underpayment, State Pension exceeding allowance | Review P11D benefits; check prior year tax position with HMRC |
5. Suffix Letters
| Suffix | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| L | Standard personal allowance | £12,570 | Progressive | Most employees and pensioners | Default suffix | None for most people |
| M | Marriage Allowance received | ~£13,830 | Progressive | Spouse or civil partner receiving transferred allowance | Partner transferred 10% of their allowance to you | Ensure partner is using N suffix code |
| N | Marriage Allowance transferred | ~£11,310 | Progressive | Spouse or civil partner giving up 10% of allowance | You transferred 10% of your allowance to your partner | Ensure the partner is using the M suffix code |
| T | Personal allowance under HMRC review | Variable | Progressive | High earners; complex tax situations | Income approaching £100,000; multiple income adjustments | Check Personal Tax Account; consider Self Assessment |
- Marriage Allowance Codes
| Tax Code | Who It Applies To | Personal Allowance | Tax Rate Applied | Common Triggers / Causes | Action Required |
| 1383M | Recipient of Marriage Allowance transfer | ~£13,830 | Progressive | Partner has unused allowance and has applied to transfer it | Confirm via Personal Tax Account; reapply each year if circumstances change |
| 1131N | Transferor of Marriage Allowance | ~£11,310 | Progressive | You applied to transfer 10% of your allowance to your partner | Ensure you earn below the Personal Allowance threshold to benefit |
7. Scottish Tax Codes (S Prefix)
Scottish income tax rates for 2025/26 differ from the rest of the UK, with six bands: Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%), and Top (48%).
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| S1257L | Standard Scottish code | £12,570 | Scottish rates (19%–48%) | Scottish taxpayers, the main or only job | Main residence registered in Scotland | Notify HMRC if you move to/from Scotland |
| S0T | No allowance, Scottish rates | £0 | Scottish rates from the first pound | New Scottish employees without a P45 | Missing starter information | Complete starter checklist |
| SBR | Scottish basic rate, no allowance | £0 | 20% flat | Scottish second job holders | Allowance used on primary income | Confirm primary income source |
| SD0 | Scottish higher rate, no allowance | £0 | 42% flat | Scottish higher rate earners with multiple sources | All allowance used; higher rate applies | Check total income across all sources |
| SD1 | Scottish top rate, no allowance | £0 | 48% flat | Scottish top-rate taxpayers | Income exceeds top rate threshold | Confirm total Scottish income with HMRC |
| SD2 | Scottish advanced rate, no allowance (from 2024/25) | £0 | 45% flat | Scottish advanced rate taxpayers | Income in advanced rate band (£75,000–£125,140) | Confirm total Scottish income with HMRC |
| SK + number (e.g. SK475) | Scottish K code, negative allowance | Negative | Scottish rates on inflated income | Scottish employees with excess taxable benefits | Company benefits exceeding allowance | Review P11D; contact HMRC |
| S1257L W1 | Scottish emergency, non-cumulative weekly | Weekly portion only | Scottish rates per week | New Scottish starters, weekly paid | No P45 provided | Provide P45 or contact HMRC |
| S1257L M1 | Scottish emergency, non-cumulative monthly | Monthly portion only | Scottish rates per month | New Scottish starters, monthly paid | No P45 provided | Provide P45 or contact HMRC |
8. Welsh Tax Codes (C Prefix)
Welsh income tax rates for 2025/26 currently mirror the rates for England and Northern Ireland. The C prefix exists for administrative identification purposes.
| Tax Code | What It Means | Personal Allowance | Tax Rate Applied | Who It Typically Applies To | Common Triggers / Causes | Action Required |
| C1257L | Standard Welsh code | £12,570 | Welsh rates (20% / 40% / 45%) | Welsh taxpayers, their main or only job | Main residence registered in Wales | Notify HMRC if you move to/from Wales |
| C0T | No allowance, Welsh rates | £0 | Welsh rates from the first pound | New Welsh employees without a P45 | Missing starter information | Complete starter checklist |
| CBR | Welsh basic rate, no allowance | £0 | 20% flat | Welsh second job holders | Allowance used on primary income | Confirm primary income source |
| CD0 | Welsh higher rate, no allowance | £0 | 40% flat | Welsh higher rate earners with multiple sources | All allowance used; higher rate applies | Check total income across all sources |
| CD1 | Welsh additional rate, no allowance | £0 | 45% flat | Welsh additional rate taxpayers | Income exceeds the additional rate threshold | Confirm total Welsh income with HMRC |
| CK + number (e.g. CK475) | Welsh K code, negative allowance | Negative | Welsh rates on inflated income | Welsh employees with excess taxable benefits | Company benefits exceeding allowance | Review P11D; contact HMRC |
| C1257L W1 | Welsh emergency, non-cumulative weekly | Weekly portion only | Welsh rates per week | New Welsh starters, weekly paid | No P45 provided | Provide P45 or contact HMRC |
| C1257L M1 | Welsh emergency, non-cumulative monthly | Monthly portion only | Welsh rates per month | New Welsh starters, monthly paid | No P45 provided | Provide P45 or contact HMRC |
England & Northern Ireland & Wales
| Band | Taxable Income | Rate |
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Scotland
| Band | Taxable Income | Rate |
| Personal Allowance | Up to £12,570 | 0% |
| Starter Rate | £12,571 – £14,876 | 19% |
| Basic Rate | £14,877 – £26,561 | 20% |
| Intermediate Rate | £26,562 – £43,662 | 21% |
| Higher Rate | £43,663 – £75,000 | 42% |
| Advanced Rate | £75,001 – £125,140 | 45% |
| Top Rate | Over £125,140 | 48% |
How to Check or Correct Your Tax Code
- Online: Log in to your Personal Tax Account on GOV.UK
- By phone: Call HMRC on 0300 200 3300 (have your National Insurance number ready)
- Via your employer: Ask your payroll or HR team what code is currently in use
- P2 Notice: HMRC sends a PAYE Coding Notice (P2) when your code changes; check your post and HMRC online account
Important: If you are on an emergency code (W1, M1, or X), you may be overpaying tax. Once HMRC has the correct information, any overpayment is usually refunded automatically at year’s end or can be claimed via Self Assessment.
This list covers every standard UK tax code in use for 2025/26. If your code does not appear here or does not match your circumstances, contact HMRC directly or speak to a qualified tax adviser.
Why Has My Tax Code Changed? Common Reasons Explained
Tax codes change more often than most people realise. Here are the most common triggers.
- You Started A New Job: When you begin a new role, your employer needs your P45 to set up the correct tax code. Without it, they may apply an emergency code, typically 1257L W1 or M1, until HMRC issues updated instructions.
- You Have A Taxable Benefit In Kind: Company cars, private medical insurance, interest-free loans, and other employer-provided benefits are taxable. HMRC reduces your personal allowance to collect the tax on these benefits through your code, producing a lower number than 1257L.
- You Have Underpaid Tax In A Previous Year: If HMRC identifies that you underpaid tax in a prior year, they may collect the shortfall by reducing your current year personal allowance through your tax code. This avoids a separate payment demand.
- You Claimed An Allowable Expense Or Relief: Professional subscriptions, flat rate expenses, or other allowable deductions increase your personal allowance. HMRC reflects this in your code, producing a number higher than 1257L.
- You Started Or Stopped Receiving The Marriage Allowance: A new Marriage Allowance application or cancellation directly affects the personal allowance of both the transferor and the recipient, triggering a code change for both parties.
- Your Income Has Changed Significantly: A pay rise, a new pension, rental income, or a change in self-employment income can all prompt HMRC to recalculate your tax code. This is particularly relevant for taxpayers approaching or within the personal allowance taper zone above £100,000.
- HMRC Has Received Updated Information From Your Employer: If your employer submits updated payroll data, a salary change, a new benefit, or a correction to previous figures, HMRC may issue a revised code based on that new information.
A tax code change is always worth investigating. If the reason is not clear, check your PAYE Coding Notice or log into your HMRC Personal Tax Account
How to Check If You Are on the Right Tax Code
Checking your tax code takes a few minutes and can save you a significant amount of money. Here is how to do it properly.
- Check Every Payslip: Your current tax code appears on every payslip. Make a habit of checking it, particularly after starting a new job, receiving a pay rise, or experiencing any change in your financial circumstances.
- Log In To Your HMRC Personal Tax Account: Visit gov.uk and sign in using your Government Gateway credentials. Your current tax codes for all income sources are listed here. HMRC also shows a breakdown of what has been included in your code, allowances, deductions, and any adjustments.
- Review Your PAYE Coding Notice (P2): HMRC sends a P2 coding notice whenever your tax code changes. This document explains every element of your code. Read it carefully, errors in the underlying figures produce an incorrect tax deduction that can persist for an entire tax year.
- Calculate Your Expected Allowance Independently: Add up your standard personal allowance (£12,570), any allowable expenses or reliefs you are entitled to, and subtract any deductions, taxable benefits, underpaid tax, or other adjustments. The result should broadly match the number in your tax code multiplied by ten. Any significant discrepancy needs investigating.
- Check Your P60 At Year’s End: Your P60 confirms the total tax deducted in the tax year and the code applied. Cross-reference this against what you expected to pay based on your income and allowances. A significant difference may indicate that a coding error affected your tax return throughout the year.
Your tax code is worth five minutes of your time every year. That small habit protects you from overpaying and from an unexpected bill arriving when you least expect it.
What to Do If Your Tax Code Is Wrong
Acting quickly matters. Every pay period with an incorrect code means either overpaying or building an underpayment, both of which need resolving.
- Contact HMRC Directly: Call the HMRC income tax helpline on 0300 200 3300 or use the secure messaging function in your Personal Tax Account. Explain clearly what you believe is incorrect and provide supporting information, payslips, P45, P60, or details of any relevant expense or relief.
- Update Your Details Through Your Personal Tax Account: Many tax code errors can be resolved by updating your income or circumstances directly through your HMRC online account. Changes you make trigger an automatic review and a revised coding notice if appropriate.
- Ask Your Employer To Check Their Payroll Records: In some cases, a tax code error originates from incorrect information submitted by your employer. Ask your payroll team to confirm what information they have on file and whether it matches what HMRC holds.
- Claim A Refund For Overpaid Tax: If an incorrect code has resulted in overpaid tax, HMRC will usually refund this automatically at year’s end through the P800 reconciliation process. If you want the refund sooner, contact HMRC to request an in-year adjustment. Self-assessment filers can also claim repayment through their annual return.
- Address Underpaid Tax Promptly: If your code has been understating your tax liability, HMRC will collect the shortfall, either through a reduced personal allowance in the following year or through a direct payment demand. Addressing this promptly avoids interest charges building on the outstanding amount.
- Seek Professional Advice For Complex Situations: Multiple income sources, pension drawdown, high income above £100,000, or unresolved prior year liabilities all create complexity that goes beyond a straightforward code correction. A qualified tax adviser or accountant can review your full position and ensure your code accurately reflects your circumstances.
The sooner you act, the less damage an incorrect code can do. A quick call to HMRC or an update through your Personal Tax Account is all it takes to start putting it right.
Final Thoughts
Your tax code is not a fixed, permanent figure. It changes with your circumstances, and those changes directly affect your take-home pay. An incorrect code, left unchecked, can mean months of overpaying or quietly accumulating a tax debt that arrives as a surprise at year’s end.
The steps are straightforward. Check your code on every payslip. Log in to your HMRC Personal Tax Account and verify the figures behind your code. Act promptly when something does not match your expectations. And for anything more complex than a straightforward correction, professional advice pays for itself many times over.
FAQs
What Is The Most Common Uk Tax Code For 2025/26?
The most common tax code is 1257L. It applies to taxpayers receiving the full standard personal allowance of £12,570 with no additional adjustments. If your code differs from 1257L, HMRC has made a specific adjustment based on your circumstances.
What Does The Letter In My Tax Code Mean?
The letter indicates how your personal allowance should be applied. L means standard allowance. M means you receive a transferred Marriage Allowance. N means you have transferred part of your allowance. This means your code is under review. S means Scottish rates apply. C means Welsh rates apply.
What Is An Emergency Tax Code?
An emergency tax code, typically 1257L W1 or 1257L M1, is applied when HMRC does not have enough information to issue your correct code. It calculates tax on a non-cumulative basis, week by week or month by month, without reference to the rest of the tax year. Emergency codes should be corrected as soon as possible.
What Is A K Code, And Why Would I Have One?
A K code indicates a negative personal allowance, your taxable deductions exceed your allowance. This typically occurs when you have significant taxable benefits in kind, underpaid tax from a prior year, or other adjustments that cannot be accommodated within your standard allowance. Your employer deducts additional tax to cover the shortfall.
How Do I Find Out What Tax Code I Am On?
Check your payslip, your P60, or log into your HMRC Personal Tax Account at gov.uk. Your current tax codes for all income sources are displayed there alongside a breakdown of how they have been calculated.
Can My Tax Code Change During The Tax Year?
Yes, HMRC can update your tax code at any point during the tax year. Common triggers include starting a new job, a change in salary, a new or changed benefit in kind, a Marriage Allowance application, or updated income information received from your employer or pension provider.
What Should I Do If I Have Paid Too Much Tax Due To A Wrong Code?
HMRC reconciles PAYE payments at the end of each tax year. If you have overpaid, they will issue a P800 showing the refund due, paid directly into your bank account or by cheque. If you want the refund sooner, contact HMRC directly to request an in-year repayment.
Do Scottish And Welsh Taxpayers Have Different Tax Codes?
Yes. Scottish taxpayers have an S prefix added to their code, for example, S1257L. Welsh taxpayers have a C prefix, for example, C1257L. Scottish taxpayers pay income tax at Scottish rates set by the Scottish Parliament. Welsh rates currently mirror those for England and Northern Ireland.
