UK Tax Codes Explained 2026/27: Full List and Meanings
Every UK tax code explained for 2026/27 - a full list of what 1257L, BR, D0, D1, K, 0T, NT and emergency codes mean, and how to fix a wrong one.
Full list of UK tax codes and what they mean
Every current UK tax code for the 2026/27 tax year, with a plain-English meaning and the situation that triggers it. Codes are set by HMRC and shown on your payslip, P60, P45 and in your Personal Tax Account.
| Code | What it means | When you see it |
|---|---|---|
| 1257L | The standard code: full £12,570 tax-free Personal Allowance, spread evenly across the year. | Most employees and pensioners with one income, no company benefits and no adjustments. |
| Other number + L | Standard allowance reduced (or raised) by an adjustment. The number times 10 is your tax-free amount, so 1100L = £11,000. | You have a company benefit-in-kind, or HMRC is recovering a small tax debt through your code. |
| K (e.g. K475) | A negative allowance: deductions exceed your £12,570 PA, so the K number times 10 is added to your taxable pay (K475 = +£4,750). | Large benefits-in-kind, State Pension above the allowance, or tax owed from a previous year. |
| BR | Basic Rate: all income from this source taxed at 20%, with no Personal Allowance. | A second job or pension when your main income already uses your allowance. |
| D0 | Higher Rate: all income from this source taxed at 40%, with no Personal Allowance. | A second income when your main job already fills the basic-rate band (over £50,270). |
| D1 | Additional Rate: all income from this source taxed at 45%, with no Personal Allowance. | A second income when your main job already exceeds £125,140. |
| 0T | No Personal Allowance; income runs through the normal 20% / 40% / 45% bands from the first pound. | Allowance fully used or lost (income over £125,140), or a new job with no P45 or Starter Checklist. |
| NT | No Tax: zero Income Tax is deducted from this income at source. | Rare - certain non-residents, treaty relief, or specific exempt cases. |
| L (suffix) | You get the standard tax-free Personal Allowance. The normal suffix on most codes. | Any straightforward code, e.g. 1257L. |
| M (suffix) | Marriage Allowance received: £1,260 added to your allowance, giving code 1383M (£13,830 tax-free). | Your spouse or civil partner has transferred 10% of their allowance to you. |
| N (suffix) | Marriage Allowance transferred: £1,260 given to your partner, giving code 1131N (£11,310 tax-free). | You have transferred 10% of your allowance to your spouse or civil partner. |
| T (suffix) | Your code includes other items HMRC reviews each year. | A High Income Child Benefit Charge adjustment, complex benefits, or items flagged for review. |
| W1 / M1 / X | Emergency, non-cumulative suffix: each pay period is taxed in isolation on 1/52 (W1) or 1/12 (M1) of your allowance. | After a job change, before HMRC has your full year-to-date record. Usually you overpay until it is fixed. |
| S (e.g. S1257L) | Scottish taxpayer: Scotland’s six bands apply - 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced, 48% top. | Your main home is in Scotland for most of the tax year (your employer’s location does not matter). |
| SBR / SD0 / SD1 / SD2 / SD3 | Scottish flat-rate codes: SBR 20% basic, SD0 21% intermediate, SD1 42% higher, SD2 45% advanced, SD3 48% top. | A Scottish second job or pension where your allowance is already used elsewhere. |
| S0T | Scottish 0T: no allowance, Scottish bands applied from the first pound. | A Scottish taxpayer whose allowance is used, or a new Scottish job without a P45. |
| C (e.g. C1257L) | Welsh taxpayer: Welsh Rates of Income Tax apply. For 2026/27 they match England - 20% / 40% / 45%. | Your main home is in Wales for most of the tax year. |
| CBR / CD0 / CD1 | Welsh flat-rate codes: CBR 20% basic, CD0 40% higher, CD1 45% additional. | A Welsh second job or pension where your allowance is already used elsewhere. |
| C0T | Welsh 0T: no allowance, Welsh bands applied from the first pound. | A Welsh taxpayer whose allowance is used, or a new Welsh job without a P45. |
Meanings verified against HMRC - What your tax code means and the 2026/27 Income Tax rates.
In-depth guide to each code
Click any code for a dedicated page with scenarios, worked examples, and an FAQ covering the most common questions.
- 1257L
1257L is the default UK tax code for 2026/27. It gives you the full £12,570 Personal Allowance before Income Tax is deducted - the number 1257 is your allowance divided by 10, and the L means a standard untouched allowance.
- BR
BR stands for 'Basic Rate'. It taxes 100% of pay from that source at 20%, with no Personal Allowance. HMRC uses it most often on second jobs and pensions, where your £12,570 PA is already used up by the main income.
- D0
D0 applies a flat 40% higher-rate to all pay from this source. HMRC uses it when they believe your total income already sits above the basic-rate band.
- D1
D1 applies a flat 45% additional rate to 100% of pay from this source. HMRC uses it when your total income already exceeds the £125,140 additional-rate threshold.
- K
A K-prefix tax code (e.g. K475) means your taxable deductions exceed your Personal Allowance. The number represents extra taxable income added to your pay, not a tax-free amount.
- NT
NT stands for 'No Tax'. Your employer or pension provider deducts zero Income Tax at source — unusual, and usually tied to a specific reason.
- 0T
0T (zero-T) gives you no Personal Allowance. Tax is calculated on every pound of your pay using the normal bands (20%, 40%, 45%) as if your whole income is taxable.
- 1257L W1/M1/X
An 'emergency' tax code is a non-cumulative version of your main code. You'll see W1 (weekly), M1 (monthly), or X (either) appended - each pay period is taxed in isolation, which usually means you pay more tax than you owe.
- W1 / M1 / X
W1, M1 and X suffixes mean your PAYE is calculated on a non-cumulative basis - each pay period treated in isolation, ignoring year-to-date earnings. You get 1/52 or 1/12 of your Personal Allowance each period.
- S prefix
The S prefix (e.g. S1257L, SBR, SD0) tells PAYE you are a Scottish taxpayer. Income Tax follows Scotland's 6-band system: 19% starter, 20% basic, 21% intermediate, 42% higher, 45% advanced, 48% top.
- C prefix
The C prefix (e.g. C1257L, CBR, CD0) identifies you as a Welsh taxpayer for Income Tax. Welsh rates for 2026/27 currently mirror rUK (20%/40%/45%) but the Welsh government has devolved rate-setting power.
- T suffix
T suffix means HMRC has used "other calculation items" when working out your tax code - typically items that need annual review or that HMRC considers confidential. The numeric portion still represents your annual tax-free amount.
- L suffix
L is the most common UK tax code suffix - it indicates you receive the standard Personal Allowance with no special items. The numeric portion × 10 gives your annual tax-free amount, so 1257L = £12,570 PA for 2026/27.
- M suffix
M is the Marriage Allowance recipient suffix. Your spouse has transferred £1,260 of their Personal Allowance to you, raising your tax-free amount from £12,570 to £13,830 (1383M for 2026/27). Saves £252/year for a basic-rate taxpayer.
- N suffix
N is the Marriage Allowance transferor suffix. You have given £1,260 of your Personal Allowance to your spouse. Your tax-free amount reduces from £12,570 to £11,310 (1131N for 2026/27). Net household saving £252/year via the recipient spouse.
- SBR
SBR codes a Scottish taxpayer at the 20% Basic Rate on every pound of income from this employment, with no Personal Allowance applied. Used most often when your primary job has already used your full PA, and a second job needs all income taxed.
- CBR
CBR codes a Welsh taxpayer at the 20% Basic Rate on every pound of income from this employment, with no Personal Allowance applied. For 2026/27 the Welsh Rates of Income Tax mirror rest-of-UK rates exactly, so CBR cash effect is identical to BR.
How a tax code is built
Your tax code tells your employer or pension provider how much tax-free allowance to apply before deducting Income Tax from your pay. Most codes have two parts: a number and a letter.
The number is your Personal Allowance divided by 10. For 2026/27 the standard allowance is £12,570, so the standard code is 1257L. The allowance has been frozen at £12,570 since 2021/22 and is set to stay there until April 2031 (extended from the original April 2028 end at the Autumn Budget 2025) (gov.uk - Income Tax rates), so 1257L stays the default code for most people. If you claim Marriage Allowance you might see 1383 (£13,830) as the recipient or 1131 (£11,310) as the person who transferred it.
The letter modifies the allowance or flags something special about you: L for the standard allowance, M or N for Marriage Allowance, T for items HMRC reviews each year, and BR / D0 / D1 for income taxed entirely at one rate. A K prefix reverses the logic - see below.
Marriage Allowance codes: M and N
Marriage Allowance lets a non-taxpaying spouse transfer £1,260 (10% of the Personal Allowance) to a basic-rate partner, worth £252 a year in saved tax (gov.uk - Marriage Allowance). The recipient's code becomes 1383M (£12,570 + £1,260 = £13,830) and the person who transferred it gets 1131N (£12,570 - £1,260 = £11,310). The non-taxpayer must earn under £12,570 and the recipient must be a basic-rate taxpayer (income under £50,270).
K codes: the negative allowance
A K code means your deductions exceed your Personal Allowance. Instead of subtracting an allowance, HMRC adds the K number times 10 to your taxable income. K500 adds £5,000: if you earn £30,000, tax is worked out on £35,000. K codes usually appear when you have a valuable benefit-in-kind (such as a company car), owe tax from a previous year, or receive a State Pension above the £12,570 allowance. HMRC caps K-code deductions at 50% of your gross pay in any pay period, so your take-home never drops below half from this adjustment alone; anything over the cap carries forward.
Cumulative vs emergency (W1 / M1 / X) codes
A normal code is cumulative: PAYE looks at your total pay and allowance since 6 April and corrects any over- or under-payment in each payslip. An emergency code adds W1, M1 or X and switches to non-cumulative - each pay period is taxed in isolation, with only 1/52 (weekly) or 1/12 (monthly) of your allowance applied and no year-to-date adjustment. There is no separate emergency tax rate; the bands are the standard 20% / 40% / 45%. Emergency codes appear when you start a job without a P45, or take a flexible pension drawdown, and usually mean you overpay until HMRC switches you back to a cumulative code (gov.uk - Emergency tax codes).
Scottish (S) and Welsh (C) codes
An S prefix marks a Scottish taxpayer. Scotland sets its own bands: for 2026/27 that is a 19% starter rate, 20% basic, 21% intermediate, 42% higher, 45% advanced and 48% top rate. Scottish flat-rate second-job codes are SBR (20%), SD0 (21%), SD1 (42%), SD2 (45%) and SD3 (48%). A C prefix marks a Welsh taxpayer; the Welsh Rates of Income Tax currently match England (20% / 40% / 45%) but are devolved and could diverge in future. In both cases the £12,570 Personal Allowance and National Insurance are UK-wide - only the Income Tax bands differ. Your registered home address, not your employer's location, decides which prefix you get.
Where to find your tax code
- Any recent payslip - shown near your National Insurance number.
- Your P60 (annual summary) or P45 (when you leave a job).
- Your P2 Coding Notice - the letter HMRC sends when it sets or changes your code, showing the allowances and deductions that add up to it.
- Your Personal Tax Account or the HMRC app, which show the current code and how it was calculated.
A worked example
On code 1257L earning £30,000 a year, paid monthly (£2,500/month): your monthly allowance is £12,570 / 12 = £1,047.50, so taxable pay is £2,500 − £1,047.50 = £1,452.50. Income Tax at 20% is £290.50, and Class 1 National Insurance (8% on pay above the £12,570 primary threshold) is £116.20, leaving net pay of about £2,093 that month. That matches our salary calculator output for the same code.
What to do if your code looks wrong
- Check your latest payslip for the current code and any W1/M1/X suffix.
- Log in to your Personal Tax Account at gov.uk/personal-tax-account to see HMRC's breakdown of the allowances and deductions behind it.
- If it looks wrong - a benefit you no longer receive, a duplicate employment, or a missing Marriage Allowance - update it online or call HMRC on 0300 200 3300.
- Over-paid tax within the year is usually refunded automatically through later payslips once the code is corrected.
- Under-paid tax is often collected by adjusting the following year's code, spreading the cost.
Common tax-code mistakes to watch for
- Emergency tax dragging on. A new job on W1/M1/X should switch to cumulative within a pay cycle or two once HMRC has your P45 or Starter Checklist. Chase it if it does not.
- Old company car still on your code. If you returned a benefit but it still reduces your allowance, you are over-paying. Tell HMRC.
- Missing Marriage Allowance. If one partner earns under £12,570 and the other is a basic-rate taxpayer, claiming it is worth £252 a year.
- BR on the wrong job. If your bigger income is coded BR while a smaller job holds the allowance, ask HMRC to swap them so the allowance sits on the higher earner.
Related tools
- Salary calculator - see how your tax code affects take-home.
- Two-jobs calculator - common use-case for BR/D0 codes.
- Scottish income tax bands - detail behind the S prefix.
- Methodology - all sources + testing approach.
Frequently asked questions
What are all the UK tax codes and what do they mean?
The core UK tax codes for 2026/27 are: 1257L (standard £12,570 allowance), BR (all at 20%), D0 (all at 40%), D1 (all at 45%), 0T (no allowance, banded rates), K (negative allowance), NT (no tax), and the M/N suffixes for Marriage Allowance. Prefixes S (Scotland) and C (Wales) apply regional rates, and W1/M1/X mark an emergency, non-cumulative code. The full list with meanings is in the table below.
What does tax code 1257L mean?
1257L is the standard UK tax code for 2026/27 - "1257" represents your Personal Allowance (£12,570) divided by 10, and "L" means you get the standard allowance. Unchanged because the PA is frozen until April 2031 (the original April 2028 freeze was extended a further 3 years at the Autumn Budget 2025).
What is BR tax code?
BR means Basic Rate - all income from this job is taxed at 20% with no Personal Allowance. Common for second jobs when the PA is already assigned to your main employment.
What are D0 and D1 codes?
D0 = all at higher rate (40%). D1 = all at additional rate (45%). Typically applied to second jobs or pensions when you are already a higher / additional rate taxpayer.
What is a K tax code?
A K code means your deductions (e.g. untaxed benefits, tax owed from previous years) exceed your Personal Allowance. The number after K is the 'negative allowance' - HMRC adds that amount to your taxable income.
What is NT?
NT = No Tax. Applied in rare cases like statutory sick pay during sickness certification, or certain non-residents. If you have NT and think it's wrong, contact HMRC - you may owe a lot at tax-year-end.
How do I fix a wrong tax code?
Log into your Personal Tax Account at gov.uk/personal-tax-account, or call HMRC on 0300 200 3300. Over-paid tax is usually refunded via PAYE in subsequent months; under-paid tax may be collected in next year's code.
What's an emergency tax code?
Codes ending in W1 (week 1), M1 (month 1), or X - HMRC uses these when it lacks enough info. They tax only the current period in isolation, ignoring year-to-date earnings. Usually replaced once HMRC has your P45 or Starter Checklist.