UK Tax Code Checker
2026-27 tax year · Decode any HMRC tax code
Find your tax code on your payslip, P60, P45, or HMRC Personal Tax Account
Common UK tax codes explained
The standard code for most UK employees in 2026-27. You receive the full Personal Allowance of £12,570. The number (1257) is the allowance divided by 10. The L suffix means standard Personal Allowance.
All income taxed at 20% basic rate with no Personal Allowance applied. Used for second jobs or pension income when your full allowance is already used elsewhere.
All income taxed at 40% higher rate with no Personal Allowance. Used for second jobs if your main income already takes you into higher rate.
All income taxed at 45% additional rate with no Personal Allowance. Used when all income from this source falls in the additional rate band.
No tax deducted from this income. Used in specific circumstances including some self-employed arrangements or by agreement with HMRC.
No Personal Allowance applied, taxed at relevant rate bands. Often used as an emergency code or when HMRC hasn't received enough information.
K followed by a number (e.g. K497) means you have deductions that exceed your Personal Allowance — such as a company car benefit or unpaid tax. The number represents the extra amount being taxed.
S before the number (e.g. S1257L) means Scottish income tax rates apply. Scottish taxpayers have different bands and rates from England, Wales and Northern Ireland.
C before the number (e.g. C1257L) means Welsh income tax rates apply. Currently the same as England but the Welsh Government has powers to set different rates.
Week 1 or Month 1 basis — an emergency code where tax is calculated on each pay period independently rather than cumulatively across the year. Often results in paying more tax than you owe.
HMRC needs to review your tax code. Often applied when your code includes adjustments that need regular review.
Standard Personal Allowance applies. The number before L × 10 = your tax-free allowance. 1257L means £12,570 tax-free.
How tax codes work
Your tax code tells your employer or pension provider how much tax to deduct from your pay. HMRC calculates your code based on your Personal Allowance, any additional allowances you're entitled to, and any deductions such as unpaid tax or benefits in kind.
For most people, the code is simply their Personal Allowance divided by 10, followed by a letter. In 2026-27 the standard Personal Allowance is £12,570, giving the standard code of 1257L. Your employer uses this to calculate how much of your pay each month is tax-free.
Why is my tax code wrong?
Tax codes can be wrong for several reasons. HMRC may not have been notified of a change in circumstances — a new job, a change in benefits, or a change in pension income. Sometimes codes are carried over from a previous year incorrectly, or emergency codes are applied when a new employer can't get information from your previous P45.
If you think your code is wrong, you can check and update it through your HMRC Personal Tax Account at tax.service.gov.uk. You can also call HMRC on 0300 200 3300. If you've overpaid tax due to a wrong code, HMRC will refund it — usually automatically at the end of the tax year, or you can claim earlier.
Tax codes for multiple jobs
If you have more than one job, your Personal Allowance is usually allocated to your main job. Your second job will typically be given a BR (basic rate) code, meaning all income from it is taxed at 20% from the first pound. If your main income already takes you into higher rate, the second job may get D0 (40%) instead.
You can ask HMRC to split your Personal Allowance between jobs if you want to reduce the amount of tax deducted from your second job throughout the year, rather than waiting for a year-end refund.
Emergency tax codes
When HMRC doesn't have enough information about your income — typically when you start a new job without a P45 — you may be put on an emergency tax code. This is usually 1257L W1 or 1257L M1 (week 1 or month 1 basis), or 0T. On an emergency code you may pay more tax than you owe. Once HMRC receives the correct information from your employer, your code should be updated and any overpaid tax refunded through your subsequent payslips.