Tax codes, 2026/27
S0T tax code
S0T means there is no tax-free allowance on this job or pension, and the pay from it is taxed at Scottish rates, starting at 19%.
S0T means no allowance, at Scottish rates
With S0T there is no tax-free allowance available for this job or pension, and you pay Scottish income tax, so all of the pay from it is taxed in the Scottish bands: 19% on the first £3,967, 20% up to £16,956, 21% up to £31,092, 42% up to £62,430, 45% up to £125,140 and 48% above that, counting from the first pound. HMRC's guide for employers says S0T is used when an employee whose main home is in Scotland has not given their employer a P45 or enough details to work out their tax code. GOV.UK also says 0T codes are used when your Personal Allowance has been used up.
| Pay from this job a year | Tax a year with S0T | Tax a month | Tax a year on S1257L |
|---|---|---|---|
| £10,000 | £1,960.33 | £163.36 | £0.00 |
| £20,000 | £3,990.77 | £332.56 | £1,446.33 |
| £30,000 | £6,090.77 | £507.56 | £3,451.07 |
| £40,000 | £10,061.45 | £838.45 | £5,551.07 |
| £60,000 | £18,461.45 | £1,538.45 | £13,182.05 |
For a full tax year at steady pay. The last column shows the same pay with the standard allowance and Scottish rates.
S0T M1 and S0T W1 are non-cumulative
Like 0T, S0T can be operated on a week 1 or month 1 basis, written S0T W1 or S0T M1, and some payslips show NONCUM. Each payday is then taxed on its own, ignoring your pay and tax so far in the tax year. GOV.UK says a code ending in W1, M1 or X is an emergency code. If S0T has applied since 6 April and your pay is the same each month, the tax over the year is the same either way, apart from small rounding differences. If you started the job or your code changed part-way through the year, or your pay varies, it can differ.
Too much tax on S0T 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 S0T
What does S0T mean?
S0T means there is no tax-free allowance on this job or pension and you pay Scottish income tax, so all the pay from it is taxed in the Scottish bands, starting at 19%.
Why am I on S0T?
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 tax code.
How much more tax do I pay on S0T?
Compared with S1257L, £2,544.44 more a year on £20,000 and £2,639.70 more on £30,000, for a full tax year at steady pay.
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.
- C1257LWelsh rates: the same tax as 1257L in 2026/27.
- 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.
- 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 S0T 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: Emergency tax codes; HMRC PAYE Manual PAYE11025: codes with no allowances or deductions; GOV.UK: Scottish Income Tax; 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.