Tax codes, 2026/27
0T tax code
0T means there is no tax-free allowance on this job or pension, so all of your pay from it is taxed. It is used when your Personal Allowance has been used up, or when a new employer does not have your details.
0T means no tax-free allowance on this job
With 0T, all of your pay from this job or pension is taxed in the usual bands (20%, then 40% and 45%) with no Personal Allowance. GOV.UK says it is used when your Personal Allowance has been used up, or when you're in a new job and your employer does not have the details they need to give you a tax code, for example because you have not given them a P45.
| Pay from this job a year | Tax a year with 0T | Tax a month | Tax a year on 1257L |
|---|---|---|---|
| £10,000 | £2,000.00 | £166.67 | £0.00 |
| £20,000 | £4,000.00 | £333.33 | £1,486.00 |
| £30,000 | £6,000.00 | £500.00 | £3,486.00 |
| £40,000 | £8,460.00 | £705.00 | £5,486.00 |
| £60,000 | £16,460.00 | £1,371.67 | £11,432.00 |
Over a full year you pay £2,514 more than with 1257L if your pay from this job is £37,700 or less; more above that, because 40% starts sooner (£2,974 more on £40,000).
0T is often used with W1 or M1
0T can be operated on a week 1 or month 1 basis, written 0T W1 or 0T M1, so each payday is taxed on its own. S0T and C0T are the Scottish and Welsh versions.
Too much tax on 0T is usually refunded through your pay
If you should have an allowance, give your employer your P45 or update your details with HMRC. Once HMRC sends your employer the right code, any tax you overpaid is usually refunded through your pay.
How to check or fix your tax code
- 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.
- 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.
- 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.
- 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.
- 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.
Questions about 0T
Why am I on a 0T tax code?
Usually because your Personal Allowance has been used up, or because you're in a new job and your employer does not have the details to give you a code.
Do I pay more tax on 0T?
Yes, compared with 1257L. Over a full year you pay £2,514 more than with 1257L if your pay from this job is £37,700 or less; more above that, because 40% starts sooner (£2,974 more on £40,000).
Other tax codes
- 1257LThe standard code: £12,570 tax-free.
- BRAll pay from this job taxed at 20%.
- D0All pay taxed at 40% (SD0: 21%).
- D1All pay taxed at 45% (SD1: 42%).
- NTNo tax taken from this income.
- K codesExtra taxable pay added, such as K475.
- Emergency codesW1, M1 and X: each payday on its own.
- Tax code checkerType your code to see what it means.
This page explains what the 0T code means under GOV.UK and HMRC guidance for 2026/27. It is general information, not personal tax advice. Only HMRC can confirm or change your tax code. Tax figures are estimates for a full tax year at steady pay.
Sources
Rules checked 21 October 2026 against: GOV.UK: What your tax code means; 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; GOV.UK: If you've paid too much or too little tax. 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.