Tax codes, 2026/27
T tax codes
A T at the end of your tax code means your code includes other calculations to work out your Personal Allowance. 1257T gives the same £12,570 of tax-free pay as 1257L.
What T means
GOV.UK says T means your tax code includes other calculations to work out your Personal Allowance. HMRC's guide for employers says T is used when HMRC needs to review some items with the employee. The number works as in any other code: multiplied by 10, it is roughly your tax-free pay for the year from this job or pension.
1257T and 1257L take the same tax
Your employer taxes your pay in the usual bands, 20%, 40% and 45%, or the Scottish bands if the code starts with S. With the same number, a T code takes the same tax as an L code:
| Pay from this job a year | Tax a year with 1257T | 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 |
For a full tax year at steady pay, England, Wales and Northern Ireland.
Checking a T code
HMRC's Check your Income Tax service and the HMRC app show your tax code and Personal Allowance. If your income or benefits are wrong or missing there, update them and HMRC will send a new code.
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 T tax codes
What does T mean in a tax code?
T means your tax code includes other calculations to work out your Personal Allowance. HMRC's guide for employers says it is used when HMRC needs to review some items with you.
Do I pay more tax on 1257T?
No. 1257T gives £12,570 of tax-free pay, the same as 1257L, so the income tax on the same pay is the same.
Is a T code an emergency code?
No. Emergency codes end in W1, M1 or X. T is the letter after the number, in the same place as the L in 1257L.
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.
- 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.
- Emergency codesW1, M1 and X: each payday on its own.
This page explains what T tax codes mean 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: Check your Income Tax for the current year; 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.