Tax codes, 2026/27
C1257L tax code
C1257L means you pay Welsh income tax and get the standard £12,570 tax-free allowance. In 2026/27 the Welsh rates are the same as in England and Northern Ireland, so it takes the same tax as 1257L.
The C means you pay Welsh income tax
A C at the start of a tax code means your income or pension is taxed using the rates in Wales. GOV.UK says you'll pay the Welsh rates if you live in Wales, and that HMRC will add a C to the start of your tax code so that you pay the right rates. The rest of the code works as usual: 1257L means £12,570 of tax-free pay in 2026/27.
In 2026/27 the Welsh rates match England and Northern Ireland
| Band | Income a year | Welsh rate | England and Northern Ireland |
|---|---|---|---|
| Personal Allowance | Up to £12,570 | 0% | 0% |
| Basic rate | £12,571 to £50,270 | 20% | 20% |
| Higher rate | £50,271 to £125,140 | 40% | 40% |
| Additional rate | Over £125,140 | 45% | 45% |
Because the bands and rates are the same, C1257L takes the same income tax as 1257L on the same pay:
| Pay from this job a year | Tax a year with C1257L | Tax a month | Tax a year on 1257L |
|---|---|---|---|
| £15,000 | £486.00 | £40.50 | £486.00 |
| £20,000 | £1,486.00 | £123.83 | £1,486.00 |
| £30,000 | £3,486.00 | £290.50 | £3,486.00 |
| £40,000 | £5,486.00 | £457.17 | £5,486.00 |
| £50,000 | £7,486.00 | £623.83 | £7,486.00 |
| £60,000 | £11,432.00 | £952.67 | £11,432.00 |
Income tax for a full tax year at steady pay, with no other income.
Welsh versions of other codes
HMRC's guide for employers lists C0T, CBR, CD0 and CD1 as the Welsh versions of 0T, BR, D0 and D1. In 2026/27 they tax at the same rates: none of the pay is tax-free with C0T, CBR takes 20%, CD0 40% and CD1 45%.
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 C1257L
What does C1257L mean?
C1257L means you pay Welsh income tax and get the standard £12,570 tax-free Personal Allowance. The C means your income or pension is taxed using the rates in Wales.
Do I pay more tax on C1257L?
No. In 2026/27 the Welsh rates are 20%, 40% and 45% on the same bands as in England and Northern Ireland, so C1257L takes the same income tax as 1257L.
Why do I have a C in my tax code?
GOV.UK says HMRC adds a C to the start of your tax code if you live in Wales. If you don't live in Wales, update your address with HMRC so your code can be corrected.
Other tax codes
- Tax code checkerType your code to see what it means.
- 1257LThe standard code: £12,570 tax-free.
- S1257LScottish rates with the standard allowance.
- BRAll pay from this job taxed at 20%.
- SBRScotland: all pay from this job at 20%.
- D0 and D1All pay taxed at 40% or 45%.
- SD0 to SD3Scotland: all pay at 21%, 42%, 45% or 48%.
- 0TNo tax-free allowance on this job.
- S0TNo allowance, Scottish rates from 19%.
- NTNo tax taken from this income.
- K codesExtra taxable pay added, such as K475.
- M and N codesMarriage Allowance: 1383M and 1131N.
- T codesOther calculations in your allowance, such as 1257T.
- Emergency codesW1, M1 and X: each payday on its own.
This page explains what the C1257L 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 28 October 2026 against: GOV.UK: What your tax code means; GOV.UK: Understanding your employees' tax codes; GOV.UK: Welsh Income Tax; GOV.UK: Income Tax rates and Personal Allowances. 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.