Tax codes, 2026/27
1257L tax code
1257L is the tax code currently used for most people who have one job or pension. In 2026/27 it gives £12,570 of tax-free pay, the standard Personal Allowance.
1257L gives £12,570 tax-free in 2026/27
The number 1257 is your tax-free amount with the last digit taken off: £12,570, the standard Personal Allowance. The L means you're entitled to the standard tax-free Personal Allowance. On a monthly payroll that is £1,048 a month, and on a weekly payroll £242 a week; above it, income tax is 20% up to £50,270 a year, then 40%, then 45% above £125,140.
Income tax with 1257L on common salaries
| Pay from this job a year | Tax a year with 1257L | Tax a month |
|---|---|---|
| £15,000 | £486.00 | £40.50 |
| £20,000 | £1,486.00 | £123.83 |
| £25,000 | £2,486.00 | £207.17 |
| £30,000 | £3,486.00 | £290.50 |
| £40,000 | £5,486.00 | £457.17 |
| £50,000 | £7,486.00 | £623.83 |
| £60,000 | £11,432.00 | £952.67 |
England, Wales and Northern Ireland, for a full tax year. Each salary links to its take-home pay with the working shown.
S1257L and C1257L have the same allowance with different rates
An S at the start means you pay Scottish income tax, and a C means Welsh income tax. The £12,570 allowance is the same. Welsh rates match England and Northern Ireland in 2026/27; Scottish rates differ, so on £30,000 S1257L takes £3,451.07 a year against £3,486.00 with 1257L. Scottish income tax 2026/27.
1257L W1, M1 or X is the emergency code
From 6 April 2026, HMRC's emergency tax codes are 1257L W1, 1257L M1 and 1257L X. You get the same allowance, but each payday is taxed on its own. How emergency tax codes work.
Above £100,000, 1257L gives too much allowance
Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000, and is nothing from £125,140. A 1257L code still gives £12,570, so it takes too little tax: on £110,000 about £2,000.00 a year too little. HMRC then collects the shortfall, for example by adjusting your tax code. £100k tax trap calculator.
One job, one allowance
Most people with a single job or pension see 1257L on every payslip. It changes when HMRC needs to collect tax on something else, such as a company benefit or a second income.
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 1257L
Is 1257L the right tax code?
It is the tax code currently used for most people who have one job or pension. If you have a second job, company benefits, untaxed income or income over £100,000, a different code may be right. Check it in your HMRC online account.
How much is tax-free each month on 1257L?
About £1,048 a month on a monthly payroll, or £242 a week on a weekly payroll, which adds up to the £12,570 Personal Allowance over the year.
Is 1257L an emergency tax code?
Not on its own. 1257L becomes an emergency code when it has W1, M1 or X after it, or NONCUM on your payslip.
Other tax codes
- BRAll pay from this job taxed at 20%.
- D0All pay taxed at 40% (SD0: 21%).
- D1All pay taxed at 45% (SD1: 42%).
- 0TNo tax-free allowance on this job.
- 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 1257L 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; HMRC: Rates and thresholds for employers 2026 to 2027; GOV.UK: Income Tax rates and Personal Allowances; GOV.UK: Emergency tax codes; 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.