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.

0T Tax Code — No Personal Allowance (UK 2026/27)

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You haven't responded to HMRC correspondence and they've withdrawn your PA as a recovery mechanism.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.

All UK tax codes →

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 →