UK Tax Codes Explained

Your tax code tells your employer how much tax to deduct from your pay. It's shown on your payslip.

Common Tax Codes

• 1257L: Standard code for 2025/26 (personal allowance ?12,570)
• BR: All income taxed at basic rate (20%)
• D0: All income taxed at higher rate (40%)
• D1: All income taxed at additional rate (45%)
• 0T: Personal allowance used up or reduced to zero
• NT: No tax is deducted from this income
• K codes (e.g., K475): You have deductions that exceed your personal allowance
• S prefix: Scottish income tax rates apply (e.g., S1257L)
• C prefix: Welsh income tax rates apply (e.g., C1257L)
• W1/M1/X: Emergency or non-cumulative tax code indicators

How to Read Your Tax Code

The number usually represents your personal allowance divided by 10. The letter indicates your circumstances.