Tax codes, 2026/27

Tax code checker

Type your tax code to see what each part means: the number, the letter, an S or C at the start and an emergency W1, M1 or X at the end.

As shown on your payslip, for example 1257L, S1257L, BR, 0T M1 or K475.

£

What your code means

1257L

  • No S or C at the start: the income tax rates for England and Northern Ireland apply. If you live in Scotland or Wales, ask HMRC to check your code.
  • 1257: £12,570 of your pay from this job or pension is tax-free in the 2026/27 tax year. That is the standard Personal Allowance. More on this
  • L: you're entitled to the standard tax-free Personal Allowance.
Income tax on £30,000 a year with this code£3,486.00
A month£290.50
With the standard Personal Allowance instead£3,486.00

Income tax only, assuming the same code and pay all tax year. National Insurance does not depend on your tax code.

Rules checked 21 October 2026 against HMRC's 2026/27 rates and thresholds. How we calculate

Common tax codes in 2026/27

1257L
The standard code for most people with one job or pension: £12,570 tax-free.
S1257L, C1257L
The same, with Scottish (S) or Welsh (C) income tax rates.
1257L W1, M1 or X
Emergency codes: tax is worked out on each payday on its own.
Codes ending in M or N
Marriage Allowance: M means you received 10% of your partner's allowance, N that you transferred 10%.
BR
All pay from this job or pension at the basic rate, 20%.
D0, D1
All pay at the higher rate (40%) or additional rate (45%).
SD0 to SD3
Scotland: all pay at 21%, 42%, 45% or 48%.
0T
No tax-free allowance on this job or pension.
NT
No tax taken from this income.
K475 and other K codes
Income or deductions higher than your allowance: extra taxable pay is added.

A tax code is a number and a letter

Your employer or pension provider uses your tax code to work out how much income tax to take from your pay or pension. HMRC tells them which code to use, and you get one for each job or pension.

The number, multiplied by 10, is roughly how much you can earn from that job or pension in the tax year before paying income tax. The letter says how HMRC arrived at it. An S at the start means Scottish income tax rates, and a C means Welsh rates.

Some codes have no number. BR, D0 and D1 tax all the pay from a job at one rate, usually for a second job or pension. 0T gives no allowance at all, and NT means no tax. A K code means your untaxed income or deductions are more than your allowance, so extra taxable pay is added instead of tax-free pay.

W1, M1 or X at the end, or NONCUM on a payslip, means an emergency code. Tax is then worked out on each payday on its own.

Tax codes explained one by one

How to check or fix your tax code

  1. Find your code on your payslip, in a tax code letter from HMRC, or by signing in to HMRC's Check your Income Tax service or the HMRC app.
  2. If it looks wrong, use the same online service to check your jobs, pensions, estimated income and company benefits, and update anything that is wrong or missing. GOV.UK says this is the quickest way.
  3. If you have just started a new job, GOV.UK says to wait 35 days for HMRC to get your new income details before contacting them. If you left a job without a P45, ask your old employer for one.
  4. HMRC will tell you and your employer the new code within 15 working days. If you paid too much tax, your employer usually refunds it through your pay once the new code is used.
  5. If you cannot use the online service, contact HMRC about Income Tax.

Only HMRC can set or change your tax code. This page explains what codes mean; it is not personal tax advice. Sources: GOV.UK: If you think your tax code is wrong; GOV.UK: If you've paid too much or too little tax; GOV.UK: Tax codes.

A woman checking a payslip and laptop at a kitchen table in the evening
Illustration

Your code is on your payslip

Your tax code is shown on your payslip. If it changes, the tax taken can change too, so it is worth checking when you start a job, start getting a company benefit or receive a tax code letter.

Take-home pay calculator (enter your code under More options)

Tax code questions

What is the most common tax code?

1257L. GOV.UK says it is the tax code currently used for most people who have one job or pension. It gives £12,570 of tax-free pay in the 2026/27 tax year.

What do the numbers in my tax code mean?

HMRC starts with your tax-free Personal Allowance, takes off any untaxed income and deductions such as company benefits, and replaces the last digit with a letter. So a tax-free amount of £11,000 gives the code 1100L.

Can I change my own tax code?

No, only HMRC sets your tax code. If you think it is wrong, check and update your income and benefit details through HMRC's online service or the HMRC app, and HMRC will send you and your employer a new code.

Salaries on the standard code

All UK calculators

Sources

Rules checked 21 October 2026 against: GOV.UK: Tax codes; GOV.UK: What your tax code means; GOV.UK: Emergency tax codes; GOV.UK: If you have a K in your tax code; GOV.UK: Understanding your employees' tax codes; HMRC PAYE Manual PAYE11015: codes for special cases; HMRC PAYE Manual PAYE11025: codes with no allowances or deductions; HMRC: Rates and thresholds for employers 2026 to 2027. How we calculate.

Tax rates and thresholds are taken from HMRC, GOV.UK and Scottish Government publications. Contains public sector information licensed under the Open Government Licence v3.0.