Tax codes, 2026/27
NT tax code
NT means no tax is taken from this income. HMRC uses it only in very specific cases.
NT means no tax is taken
With NT your employer or pension provider takes no income tax from this income. GOV.UK says it is used in very specific cases, and gives the example of musicians who are regarded as self-employed and not subject to PAYE. NT has no Scottish or Welsh version: the S and C prefixes do not apply to it.
Your tax code only affects income tax. National Insurance is worked out separately.
If you have NT and do not expect it, ask HMRC
Because HMRC uses NT only in very specific cases, if you see it on your payslip and do not know why, check your code in your HMRC online account.
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 NT
What does an NT tax code mean?
NT means you're not paying any tax on this income. HMRC uses it only in very specific cases.
Does NT stop National Insurance?
No. Your tax code only affects income tax. National Insurance is worked out separately.
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%).
- 0TNo tax-free allowance on this job.
- 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 NT 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. 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.