Tax Code · 2026/27
1263L Tax Code 2026/27: The Uniform Allowance Code
1263L is the standard code with a small expenses allowance added. £12,570 plus £60 gives £12,630, which is where 1263 comes from. The £60 is almost always the default flat rate expense for washing and maintaining your own work uniform.
What the 1263L tax code means
The number is your total allowance divided by 10. £12,570 plus a £60 expense allowance gives £12,630, so the code reads 1263. The 'L' is unchanged - it still means a standard allowance, just one that has been adjusted upward.
The £60 is the default flat rate expense under Section 367 ITEPA 2003, given where you have to launder or maintain a uniform or protective clothing yourself and your employer does not do it or reimburse you. Many occupations have their own higher figure instead, which is why not every uniformed worker ends up on 1263L.
The relief is on the expense, not a payment of it. £60 of allowance saves you £60 x 20% = £12 a year at the basic rate, or £24 at the higher rate. It is small, but it is automatic once granted and carries forward each year without reapplying.
When you'll see 1263L
- You claimed tax relief for washing your own uniform and no higher occupational rate applied to your job.
- You work in a role with a recognisable uniform or protective clothing that you maintain yourself.
- HMRC processed a P87 claim, or you told them about the expense by phone or through your personal tax account.
- The allowance is included in your code from the year it is granted and stays there until your circumstances change.
What to do if you have a 1263L code
- Check whether your occupation has its own flat rate figure rather than the £60 default. Many do, and several are far higher - the amounts run up to £1,022 for some uniformed flight deck crew.
- If you have only just claimed, check whether you can backdate. Flat rate expenses can be claimed for the past four tax years, paid as a refund for the earlier ones.
- If you changed job and no longer wear a uniform, tell HMRC. Leaving the allowance in place means underpaying tax and being asked for it back later.
- If your employer launders the uniform or reimburses you for it, you are not entitled to the allowance at all.
Worked example
Chris is a warehouse operative earning £28,000 and washes his own branded workwear. HMRC grants the £60 default flat rate expense, so his code becomes 1263L and his tax-free amount rises from £12,570 to £12,630. He pays 20% on £15,370 rather than £15,430, saving £12 over the year. He also backdates the claim four years, producing a one-off refund of about £48.
Want to see the numbers for your own salary? Use the salary calculator and pick 2026/27 to see how 1263L interacts with your full take-home.
Frequently asked questions about 1263L
- Why is my code 1263L and not 1257L?
- Because HMRC has added £60 of allowable job expenses to your Personal Allowance, taking it from £12,570 to £12,630. The £60 is the default flat rate expense for maintaining your own uniform where no higher occupational figure applies.
- How much is the £60 flat rate expense actually worth?
- It is an allowance, not a payment, so it is worth the tax on it: £12 a year for a basic-rate taxpayer, £24 for a higher-rate taxpayer. Over a four-year backdated claim a basic-rate taxpayer would receive about £48.
- Do I have to claim the uniform allowance again each year?
- No. Once HMRC includes it in your tax code it carries forward automatically. You only need to contact them if you change job, stop wearing a uniform, or your employer starts laundering it for you.
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.
- 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.
- 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.
- 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.
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 →