Tax code checker 2026/27
Enter your tax code from your payslip or P45 to find out what it means, how much tax-free income it gives you, and whether it looks correct.
How UK tax codes work
Your tax code tells your employer how much of your income is tax-free each pay period. The number in your code is multiplied by 10 to give your annual tax-free allowance. For example, tax code 1257L means you have a tax-free allowance of £12,570 — the standard personal allowance for 2026/27.
The letter suffix indicates your situation — "L" means you are entitled to the standard personal allowance. Prefix letters indicate your region: "S" means Scottish tax rates apply, "C" means Welsh rates apply.
Common tax codes explained
| Code | Meaning |
|---|---|
| 1257L | Standard personal allowance of £12,570. The most common code. |
| S1257L | Same allowance, but Scottish income tax rates apply. |
| C1257L | Same allowance, but Welsh income tax rates apply. |
| BR | All income taxed at basic rate (20%). Usually a second job where your allowance is used elsewhere. |
| D0 | All income taxed at the higher rate (40%). Used for second jobs when basic rate band is used up. |
| D1 | All income taxed at the additional rate (45%). Rare. |
| 0T | No tax-free allowance. HMRC uses this when they need more information or your allowance has been used up entirely. |
| K code (e.g. K475) | You owe tax on benefits or untaxed income that exceeds your allowance. The number is the amount to add to your taxable income (×10). |
| NT | No tax deducted from this income at all. Unusual — applies to certain specific situations. |
| M code (e.g. 1282M) | You have received the Marriage Allowance transfer from your spouse (£252 extra allowance). |
| N code (e.g. 1194N) | You have transferred £1,260 of your allowance to your spouse under Marriage Allowance. |
What the suffix letters mean
- L — entitled to the standard personal allowance
- M — Marriage Allowance: you received a transfer from your partner
- N — Marriage Allowance: you transferred part of your allowance to your partner
- T — your code includes other calculations to work out your allowance (HMRC will review annually)
- W1 / M1 — emergency tax code on a non-cumulative basis (week 1/month 1)
When your tax code might be wrong
Your tax code can be incorrect if your circumstances change and HMRC has not been notified. Common reasons for an incorrect code:
- You left a second job but the code was not updated
- Benefits in kind (like a company car) are still showing after you returned the car
- Your Marriage Allowance status has changed
- HMRC estimated your income incorrectly
- You started or stopped receiving a State Pension while working
If you suspect your code is wrong, you can check and update it through your HMRC Personal Tax Account online. If you have been on the wrong code for a full tax year, you may be owed a refund (or may owe additional tax).
Frequently asked questions
What does an emergency tax code look like?
An emergency tax code is usually 1257L W1, 1257L M1, or 1257L X. It means your employer is taxing you on a "non-cumulative" basis — each pay period is treated independently rather than spreading your annual allowance evenly. This typically happens when you start a new job without a P45. Your employer should resolve it once HMRC provides your correct code.
Why has my tax code changed mid-year?
HMRC can issue a new tax code at any time during the year. Common triggers include starting or stopping a benefit in kind (such as medical insurance), changes to your estimated income, Marriage Allowance applications, or corrections following a P11D submission by your employer. Your next payslip should reflect the new code with an adjustment.
I have two jobs — which code should I have?
Your personal allowance is usually applied to your main job (1257L). Your second job typically has a BR (basic rate) code, meaning all earnings from that job are taxed at 20% with no tax-free allowance. If your combined earnings exceed £50,270, you may need a D0 code on the second job. You can split your allowance between jobs by contacting HMRC.