Ask PayslipIQ · Last reviewed 2026-05-08
What does 0T tax code mean?
0T means you have no personal allowance left to apply. Every pound is taxed at the relevant band (20%, 40%, 45%). It is often issued as a temporary emergency code when an employer has no P45 or starter information.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
0T usually corrects itself once HMRC receives starter data and issues a new code. If it persists for more than two pay periods, contact HMRC directly through your personal tax account.
In some cases 0T is correct: very high earners whose income has fully tapered the personal allowance away (above £125,140 for 2026/27), or those whose allowance has been used by another income source.
If you believe 0T was issued in error, you do not need a refund company. The HMRC personal tax account is the official, free route.
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Reviewed by PayslipIQ Editorial. Sources cited where applicable.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.