Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs ( HMRC ) will tell them which code to use. This guide is also available in Welsh (Cymraeg) . Find your tax code You can find your tax code: by checking your tax code for the current year online - you’ll need to sign in to or create an online account on the HMRC app on your payslip on a ‘Tax Code Notice’ letter from HMRC if you get one If you check your tax code online or in the HMRC app, you can also: find your tax code for previous tax years sign up for paperless notifications - this means HMRC will email you when your tax code changes

What your tax code means

Your tax code is made up of numbers and letters. 1257L is the tax code currently used for most people who have one job or pension. HMRC will usually contact you to explain how they worked out your individual tax code if your tax code changes . Check what your tax code means You can use the tax code checker to find out: what the numbers and letters in your tax code mean how much tax you will pay what you may need to do next Depending on your circumstances, you may be asked about: your annual income, before any deductions any company benefits you get or have previously received the amount of State Pension you get each year What the numbers mean The numbers in your tax code tell your employer or pension provider how much tax-free income you get in that tax year. HMRC works out your individual number based on your tax-free Personal Allowance and income you have not paid tax on (such as untaxed interest or part-time earnings). They also consider the value of any company benefits (such as a company car). Example You’re entitled to the standard tax-free Personal Allowance of £12,570, but you also get medical insurance from your employer. As this is a company benefit it lowers your Personal Allowance and changes your tax code. The medical insurance benefit of £1,570 is taken away from your personal allowance, leaving you with a tax-free Personal Allowance of £11,000. This would mean your tax code is 1100L. What the letters mean Letters in your tax code refer to your situation and how it affects your Personal Allowance. Letters What they mean L You’re entitled to the standard tax-free Personal Allowance M Marriage Allowance : you’ve received a transfer of 10% of your partner’s Personal Allowance N Marriage Allowance : you’ve transferred 10% of your Personal Allowance to your partner T Your tax code includes other calculations to work out your Personal Allowance 0T Your Personal Allowance has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code BR All your income from this job or pension is taxed at the basic rate (usually used if you’ve got more than one job or pension) D0 All your income from this job or pension is taxed at the higher rate (usually used if you’ve got more than one job or pension) D1 All your income from this job or pension is taxed at the additional rate (usually used if you’ve got more than one job or pension) NT You’re not paying any tax on this income S Your income or pension is taxed using the rates in Scotland S0T Your Personal Allowance (Scotland) has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code SBR All your income from this job or pension is taxed at the basic rate in Scotland (usually used if you’ve got more than one job or pension) SD0 All your income from this job or pension is taxed at the intermediate rate in Scotland (usually used if you’ve got more than one job or pension) SD1 All your income from this job or pension is taxed at the higher rate in Scotland (usually used if you’ve got more than one job or pension) SD2 All your income from this job or pension is taxed at the advanced rate in Scotland (usually used if you’ve got more than one job or pension) SD3 All your income from this job or pension is taxed at the top rate in Scotland (usually used if you’ve got more than one job or pension) C Your income or pension is taxed using the rates in Wales C0T Your Personal Allowance (Wales) has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code CBR All your income from this job or pension is taxed at the basic rate in Wales (usually used if you’ve got more than one job or pension) CD0 All your income from this job or pension is taxed at the higher rate in Wales (usually used if you’ve got more than one job or pension) CD1 All your income from this job or pension is taxed at the additional rate in Wales (usually used if you’ve got more than one job or pension) If your tax code has ‘W1’ or ‘M1’ or ‘X’ at the end These are emergency tax codes . If your tax code has a ‘K’ at the beginning Tax codes with ‘K’ at the beginning mean you have income that is not being taxed another way and it’s worth more than your tax-free allowance. For most people, this happens when you’re: paying tax you owe from a previous year through your wages or pension getting benefits you need to pay tax on - these can be state benefits or company benefits Your employer or pension provider takes the tax due on the income that has not been taxed from your wages or pension - even if another organisation is paying the untaxed income to you. Employers and pension providers cannot take more than half your pre-tax wages or pension when using a K tax code.

If your tax code ends in ‘W1’ or ‘M1’ or ‘X’ you’re on an emergency tax code. For example: 1257L W1 - used when you’re paid weekly 1257L M1 - used when you’re paid monthly 1257L X - used if when you get paid varies You may be put on an emergency tax code if HMRC does not get your income details in time after a change in circumstances such as: a new job working for an employer after being self-employed getting company benefits or the State Pension Emergency tax codes are temporary. HMRC will usually update your tax code when you or your employer give them your correct details. This can take up to 35 days. If your change in circumstances means you have not paid the right amount of tax, you’ll stay on the emergency tax code until you’ve paid the correct tax for the year. Updating your details Your employer can help you update your tax code by sending details about your previous income or pension to HMRC . If you’ve started a new job Give your employer your P45 from your previous job. If you do not have a P45, your employer should ask you to complete a form to give details of any previous employments or benefits. This may be a ‘starter checklist’ form. If you’ve started working for an employer after being self-employed Your employer should ask you to complete a form to give details about any of your previous employments or benefits. This may be a ‘starter checklist’ form. If you’ve started getting company benefits or the State Pension Check your tax code online to make sure it includes the State Pension or company benefit. If they’re not included, update your details in the tax code online service or by contacting HMRC . The emergency tax code will stay in place until the end of the tax year. This means you’ll pay the right amount of tax for the current tax year. In the new tax year, HMRC should put you on a non-emergency tax code.

Why your tax code might change

HMRC may update your tax code if: you start a new job you get taxable state benefits you start to get income from an additional job or pension your weekly State Pension amount changes your employer tells HMRC you have started or stopped getting benefits from your job you claim Marriage Allowance you claim expenses that you get tax relief on You may also be put on an emergency tax code if you change jobs and HMRC does not get your income details in time. If your tax code has changed, you can use the Check your Income Tax online service to find out why.

How to update your tax code

In most cases, HMRC will automatically update your tax code when your income changes. They’ll usually get this information from your employer. If HMRC has the wrong information about your income, you may be given an incorrect tax code. To correct your tax code, make sure HMRC has up-to-date details about your income. Check what you need to do if you’re on an emergency tax code . If you think your tax code is wrong If you think your tax code is wrong, you can use the Check your Income Tax online service to: update your employment details tell HMRC about a change in income that may have affected your tax code For example, you can: add company benefits add missing employers or income claim employment expenses update your estimated taxable income HMRC may change your tax code as a result of the updates you make in the online service. If you cannot use the online service If you think your tax code is wrong and you cannot use the online service, you can contact HMRC . After you update your details HMRC will tell you if they change your tax code. They will also tell your employer or pension provider that your tax code has changed. Your next payslip should show: your new tax code adjustments to your pay if you were paying the wrong amount of tax If you’re contacting HMRC on someone else’s behalf If you need to tell HMRC about a change in someone else’s income (for example, because you’re their accountant) fill in a PAYE Coding Notice query form . Get a tax refund or pay the tax you owe If you’ve paid too much or too little tax at the end of the tax year HMRC will send you either: a tax calculation letter (known as a ‘P800’) a Simple Assessment letter

Tax codes

Overview

Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs (HMRC) will tell them which code to use.

This guide is also available in Welsh (Cymraeg).

Find your tax code

You can find your tax code:

by checking your tax code for the current year online - you’ll need to sign in to or create an online account
on the HMRC app
on your payslip
on a ‘Tax Code Notice’ letter from HMRC if you get one

If you check your tax code online or in the HMRC app, you can also:

find your tax code for previous tax years
sign up for paperless notifications - this means HMRC will email you when your tax code changes

View a printable version of the whole guide

Tax codes

Overview

Find your tax code

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Tax codes

Overview

Find your tax code

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