Your tax code is on your payslip
Look for a number followed by one or two letters — something like 1257L or BR. If you are on W1 or M1 and have been for more than a few weeks, HMRC may be deducting more tax than necessary. Check your code, and if it looks wrong, update it through your Personal Tax Account on GOV.UK.
What a tax code is
HMRC sends your employer a tax code at the start of each tax year and whenever your circumstances change. The code tells your employer how much income to treat as tax-free (your allowance) and therefore how much to tax.
The code is calculated by HMRC based on information it holds about you: your personal allowance, any untaxed benefits in kind, other income sources, and adjustments for underpaid or overpaid tax from previous years. Because HMRC relies on this information being accurate and up to date, errors are not uncommon.
Where to find your tax code
Your tax code appears on:
- Your payslip (usually labelled 'tax code' near the income tax deduction)
- Your P60 (the end-of-year earnings summary your employer provides by 31 May)
- Your P45 (given when you leave a job)
- Letters from HMRC (called a P2 notice of coding)
- Your Personal Tax Account at GOV.UK
If you have more than one job or pension, you may have a different tax code for each one.
Common tax codes explained
These are the codes most people encounter. Codes and the personal allowance they represent can change each April — verify the current personal allowance at GOV.UK income tax rates and personal allowances.
1257L — the standard code for most employed people with one job. The number 1257 represents a personal allowance of £12,570 (1257 x 10 = 12,570), meaning that much of your income is tax-free. The L suffix means you are entitled to the standard personal allowance. If the personal allowance changes, this code number changes with it. Verify the current code at GOV.UK.
BR — all income from this source is taxed at the basic rate (currently 20%). This is used when your personal allowance is already being applied against another income source, or when HMRC does not have the information it needs. It is common for second jobs and some pensions. On BR, you pay tax from the first pound — there is no personal allowance applied.
D0 — all income taxed at the higher rate (currently 40%). Used for a second job or pension where the higher rate applies. Like BR, there is no tax-free element.
D1 — all income taxed at the additional rate (currently 45%). Used where all income from this source should be taxed at the top rate.
W1 / M1 — emergency codes. W1 means Week 1 basis, M1 means Month 1 basis. These are applied when HMRC does not have enough information to calculate a cumulative tax position — typically when you start a new job without providing a P45. On an emergency code, each pay period is treated as independent rather than cumulative. This often results in overpayment, because the system cannot account for the full year's allowance correctly. If you have been on W1 or M1 for more than a few weeks, contact HMRC to get it sorted.
K codes — K codes work in reverse. Instead of representing untaxed income being offset against your liability, a K code means you have untaxed income (such as a State Pension or company car benefit) that exceeds your personal allowance. HMRC adds the excess to your taxable income rather than deducting an allowance. For example, K500 means an additional £5,000 is added to your taxable income. K codes are more common among pensioners and people with significant benefits in kind.
NT — no tax to be deducted from this income source. Rare, and usually applied in specific circumstances.
0T — no personal allowance. All income is taxed from the first pound. Applied when your allowance is fully used up elsewhere, or when an employer has no P45 or starter checklist from you.
Why your tax code might be wrong
HMRC sets your code based on information from employers, pension providers, and other sources. That information can be out of date for several reasons:
- You left a job and the benefits in kind from that role were carried forward to your new tax code
- You had multiple jobs and HMRC applied the personal allowance to the wrong one
- You were put on an emergency code when you started a new job and HMRC never updated it
- An old underpayment is being collected through a reduced allowance, but the figures are wrong
- HMRC has the wrong information about your income or pension
A wrong code can mean overpaying (your employer deducts too much) or underpaying (you owe tax at the end of the year). Underpayments are sometimes collected through a reduced tax code the following year.
How to check and correct your tax code
Log in to your Personal Tax Account at GOV.UK. Under the income tax section, you will see your current tax code and the breakdown of how it was calculated. If anything looks wrong — a benefit you no longer receive, an income source that is incorrect, or a code from a previous job that should not still be there — you can update the information directly.
HMRC will issue a new tax code to your employer within a few days. Overpaid tax in the current year will normally be refunded through your payslip once the code is corrected.
If you cannot resolve it through the Personal Tax Account, call the Income Tax helpline. Find the number on GOV.UK contact HMRC.
If your code has been wrong for several years, you may be owed a refund or have an underpayment to settle. HMRC can usually recalculate this when you contact them. There is a time limit of four years for claiming overpaid tax.
We'll flag when HMRC changes tax codes or personal allowances — usually each April.
Common questions about tax codes
What does my tax code mean?▾
The number in your code represents your tax-free allowance divided by ten. So 1257 means you have a £12,570 tax-free allowance. The letter tells your employer what type of allowance it is (L = standard personal allowance, BR = basic rate on all income, W1/M1 = emergency basis). Verify the current personal allowance at GOV.UK.
What is the standard tax code for 2024/25?▾
The standard code for most employed people is 1257L, representing a personal allowance of £12,570. This has been unchanged for several years, but the personal allowance can change each April. Verify the current figure and code at GOV.UK.
Why do I have a BR tax code?▾
BR means all income from that source is taxed at the basic rate (20%) with no tax-free allowance applied. It usually means your personal allowance is already being used against another job or pension. It can also be applied as a temporary measure when HMRC has incomplete information about you.
What is an emergency tax code?▾
W1 (Week 1) and M1 (Month 1) are emergency codes. They mean each pay period is calculated independently rather than cumulatively across the year. This often leads to overpaying tax, because the system cannot account for the full year's allowance. If you have been on an emergency code for more than a few weeks, contact HMRC or update your details through your Personal Tax Account.
What is a K code?▾
A K code means you have untaxed income that exceeds your personal allowance — HMRC adds the excess to your taxable income rather than giving you a tax-free allowance. This is common if you receive a State Pension and have other employment income, or if you have significant benefits in kind (like a company car). K codes result in higher tax deductions than a standard code.
My tax code is wrong — how do I fix it?▾
Log in to your Personal Tax Account on GOV.UK and check the breakdown under income tax. Update any information that is incorrect. HMRC will send your employer a revised code within a few days. If you cannot sort it online, call the HMRC Income Tax helpline — the number is on GOV.UK contact HMRC.
Can I have different tax codes for different jobs?▾
Yes. If you have more than one job, each employer gets a separate tax code. Normally, your personal allowance is applied to one job (your main job) and all other income is taxed at BR or D0. If the wrong job is getting the personal allowance, contact HMRC to change it.
How do I find my tax code online?▾
Log in to your Personal Tax Account at GOV.UK. Your current tax code for each employment or pension is shown under the income tax section. You will also see the breakdown showing how the code was calculated.