UK Tax Codes Explained.
Find your tax code, understand what it means, and check if it is correct. HMRC-confirmed guidance for 2025/26.
What is a tax code?
A tax code is a combination of numbers and letters used by HMRC to tell your employer or pension provider how much income tax to deduct from your pay. The number represents your tax-free Personal Allowance (multiply it by 10), and the letter tells HMRC which rules to apply to your income.
How to read your tax code
The numbers
Multiply the number by 10 to find your tax-free Personal Allowance. For example, 1257 means a Personal Allowance of £12,570. A higher number means more tax-free income; a lower number means HMRC has reduced your allowance.
The letters
The letter after your number tells HMRC which category of taxpayer you are. L is the standard default. BR means basic rate only. K means your deductions exceed your allowance. See the full table below.
| Letter | Meaning |
|---|---|
| L | Standard Personal Allowance. Default for most employees. |
| M | Marriage Allowance recipient. Extra £1,260 added. |
| N | Marriage Allowance transferor. £1,260 reduced. |
| T | HMRC review pending. Other calculations apply. |
| K | Negative allowance. Deductions exceed your allowance. |
| BR | Basic Rate (20%). No Personal Allowance. Second job. |
| D0 | Higher Rate (40%). Second income source. |
| D1 | Additional Rate (45%). Income above £125,140. |
| 0T | Zero allowance. Often an emergency code. |
| NT | No Tax deducted. Rare, usually non-residents. |
| W1/M1 | Non-cumulative. Each pay period taxed in isolation. |
| S | Scottish taxpayer. Scottish rates apply. |
| C | Welsh taxpayer. Welsh rates (currently same as England). |
Find your tax code
Select your code below for a detailed explanation, worked examples, and step-by-step fix guides.
Standard personal allowance -- the most common UK tax code
No personal allowance -- tax on every pound
Basic Rate on all income -- usually a second job
Higher Rate (40%) on all income -- second income
Additional Rate (45%) on all income -- high earners
Deductions exceed allowance -- HMRC collects extra
Standard personal allowance letter suffix
Marriage Allowance received -- larger personal allowance
Emergency monthly code -- non-cumulative
Marriage Allowance given -- reduced personal allowance
No Tax -- HMRC has authorised zero deductions
S-prefix codes -- Scottish income tax rates apply
Complex calculation -- income or deductions reviewed
Emergency weekly code -- non-cumulative
How to check if your tax code is correct
Find your current code
Check your latest payslip (usually top right), your P2 coding notice from HMRC, or log into your HMRC Personal Tax Account at gov.uk.
Verify the number
Multiply the number by 10. If you have one job, no benefits in kind, and income under £100,000, it should be 1257 (giving a £12,570 Personal Allowance). A different number means HMRC has adjusted your allowance.
Check the letter
If you have one job and standard circumstances, the letter should be L. Any other letter means a special situation applies. Refer to the table above or click through to the relevant code page for details.
Frequently asked questions
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