Tax Code · 2026/27
0T Tax Code: No Personal Allowance UK 2026/27
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.
What the 0T tax code means
The 0T tax code strips your Personal Allowance entirely — the numeric 0 is literally £0 ÷ 10. Unlike BR (flat 20% everywhere) or D0 (flat 40%), 0T runs your income through the full band structure, but with no PA.
It's often confused with 'emergency' — some employers use 0T as a temporary code when a new starter doesn't provide P45 details or complete a Starter Checklist. It's stricter than BR because higher-rate earners get fully taxed at 40%+ from pound one.
Persistent 0T usually means HMRC has been told your PA is fully used elsewhere or fully lost — for example, if income exceeds £125,140 (PA tapers to zero) or if tax allowances have been adjusted away by substantial deductions.
When you'll see 0T
- You started a new job without providing a P45 or Starter Checklist — some employers default to 0T rather than BR.
- Your income exceeds £125,140 and HMRC has tapered your PA to zero.
- You haven't responded to HMRC correspondence and they've withdrawn your PA as a recovery mechanism.
- Unusual circumstances where HMRC explicitly codes you with no PA across all sources.
What to do if you have a 0T code
- Provide your new employer with a P45 from your previous job, or complete a Starter Checklist, within the first pay period — this usually corrects to 1257L.
- Log into your Personal Tax Account to see HMRC's reasoning for 0T — the tax code notice explains any PA removal.
- If you believe 0T is wrong and your PA should apply, call HMRC on 0300 200 3300 with your National Insurance number to hand.
- Any over-tax from temporary 0T is usually refunded at year-end or adjusted through the next tax code.
Worked example
£35,000 salary on 0T: no PA, so all £35,000 is taxed. Tax: 20% × £35,000 = £7,000 (the whole amount falls in basic-rate band). Compare with 1257L: £22,430 taxable × 20% = £4,486. The 0T code over-taxes by £2,514 until corrected.
Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how 0T interacts with your full take-home.
Frequently asked questions about 0T
- What's the difference between 0T and BR?
- BR applies 20% flat to everything. 0T uses the full band structure (20/40/45%) but without a PA. For high earners, 0T is more punitive - higher-rate income gets 40% from pound one, whereas BR stops at 20%.
- Is 0T the same as an emergency tax code?
- Sometimes - 0T is commonly used as a temporary "emergency" code in the first pay period of a new job when PAYE info is missing. Unlike the W1/M1/X suffixes, 0T itself is a permanent-style code and stays applied until HMRC updates it.
- How fast can I get 0T corrected?
- Usually within 1-2 pay periods once you provide your P45 or Starter Checklist to your employer. Any over-paid tax is refunded through subsequent payrolls or at year-end - you don't need to wait for self-assessment.
- Does 0T taper with the £100k+ PA reduction?
- Yes. Once your income exceeds £125,140, HMRC tapers your PA to zero and codes you 0T. Anyone earning above that threshold on a PAYE scheme should expect 0T as the working code.
Related tax codes
- 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.
- 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.
- 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.
Sources & further reading
All figures and definitions on this page reflect the 2026/27 UK tax year and are cross-checked against HMRC guidance.
- HMRC — What your tax code means (official meanings for L, BR, D0, D1, K, 0T, NT, M, N, S, C, T)
- HMRC — Income Tax rates and Personal Allowance (2026/27 bands and thresholds)
- HMRC — Emergency tax codes (W1, M1 and X suffixes)
- HMRC — Rates and thresholds for employers 2026 to 2027
- HMRC — Your Personal Tax Account (check your current code and how it was calculated)
- Our methodology & calculation sources →