UK Tax Codes Directory

Every UK PAYE tax code for 2026/27 - standard, emergency, K codes, Scottish (S), Welsh (C) and historical. Browse by category, search by letter, or jump straight to the code on your payslip.

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Last updated 2026-04-12 · 80 codes documented

Most common in 2026/27

1257L 0T BR 1257L W1 1257L M1 1257L X

Standard(13)Emergency / non-cumulative(27)Basic rate(1)Higher rate(1)Additional rate(1)Zero allowance (0T)(1)K codes (negative allowance)(13)Marriage Allowance(3)Scottish (S-prefix)(10)Welsh (C-prefix)(5)No tax (NT)(1)Historical (pre-2026/27)(4)

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Standard

13 codes in this category.

1257LMost common

Standard personal allowance of £12,570 for England, Wales and NI.

Open page What does 1257L mean?

Standard allowance, but with items HMRC needs to review (T = "to be reviewed").

You were born before 6 April 1938 - historical age-related allowance marker.

Reduced allowance of £11,310 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £12,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £11,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £10,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £9,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £8,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £6,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Reduced allowance of £4,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.

Northern Ireland uses the same PAYE codes as England - there is no NI-specific prefix.

Reduced allowance with HMRC-review marker.

Emergency / non-cumulative

27 codes in this category. How W1, M1 and X emergency codes work

1257L W1Most common

Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (W1) basis.

1257L M1Most common

Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (M1) basis.

1257L XMost common

Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (X) basis.

0T W1Most common

No personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (W1) basis.

0T M1Most common

No personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (M1) basis.

BR W1Most common

All income from this source taxed at 20%, no personal allowance. on a non-cumulative (W1) basis.

BR M1Most common

All income from this source taxed at 20%, no personal allowance. on a non-cumulative (M1) basis.

All income from this source taxed at 40%, no personal allowance. on a non-cumulative (W1) basis.

All income from this source taxed at 40%, no personal allowance. on a non-cumulative (M1) basis.

All income from this source taxed at 45%, no personal allowance. on a non-cumulative (W1) basis.

All income from this source taxed at 40%, no personal allowance. on a non-cumulative (X) basis.

No income tax deducted at source. Issued only with explicit HMRC authority. on a non-cumulative (W1) basis.

S1257L W1Most common

Scottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (W1) basis.

S1257L M1Most common

Scottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis.

S1257L XMost common

Scottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (X) basis.

S0T W1Most common

Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (W1) basis.

S0T M1Most common

Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis.

SBR W1Most common

Scottish taxpayer version of BR - a flat 20% on all income from this source, no allowance. on a non-cumulative (W1) basis.

C1257L W1Most common

Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.

C1257L M1Most common

Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.

C1257L XMost common

Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (X) basis.

C0T W1Most common

Welsh taxpayer version of 0T. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.

CBR W1Most common

Welsh taxpayer version of BR. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.

C0T M1Most common

Welsh taxpayer version of 0T. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.

S0T XMost common

Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (X) basis.

SBR M1Most common

Scottish taxpayer version of BR - a flat 20% on all income from this source, no allowance. on a non-cumulative (M1) basis.

CBR M1Most common

Welsh taxpayer version of BR. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.

Basic rate

1 code in this category.

All income from this source taxed at 20%, no personal allowance.

Higher rate

1 code in this category.

All income from this source taxed at 40%, no personal allowance.

Additional rate

1 code in this category.

All income from this source taxed at 45%, no personal allowance.

Zero allowance (0T)

1 code in this category.

No personal allowance. All income taxed via the normal 20% / 40% / 45% bands.

K codes (negative allowance)

13 codes in this category. How K codes work

Adds £500 to your taxable pay because untaxed income exceeds your allowance.

Adds £1,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £1,500 to your taxable pay because untaxed income exceeds your allowance.

Adds £2,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £2,500 to your taxable pay because untaxed income exceeds your allowance.

Adds £3,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £4,000 to your taxable pay because untaxed income exceeds your allowance.

K475Most common

Adds £4,750 to your taxable pay because untaxed income exceeds your allowance.

Adds £5,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £6,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £7,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £8,000 to your taxable pay because untaxed income exceeds your allowance.

Adds £10,000 to your taxable pay because untaxed income exceeds your allowance.

Marriage Allowance

3 codes in this category.

Marriage Allowance recipient - allowance increased by £1,260.

Marriage Allowance transferor - allowance reduced by £1,260.

Increased allowance of £13,830 (typically Marriage Allowance recipient).

Scottish (S-prefix)

10 codes in this category. How Scottish S-prefix codes work

Scottish K code: adds £2,000 to taxable pay, taxed at Scottish rates.

SK475Most common

Scottish K code: adds £4,750 to taxable pay, taxed at Scottish rates.

Scottish K code: adds £7,000 to taxable pay, taxed at Scottish rates.

S1257LMost common

Scottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply.

Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply.

Scottish taxpayer version of BR - a flat 20% on all income from this source, no allowance.

Scottish taxpayer version of D0 - a flat 21% on all income from this source, no allowance.

Scottish taxpayer version of D1 - a flat 42% on all income from this source, no allowance.

Scottish advanced rate (45%) on all income from this source.

Scottish top rate (48%) on all income from this source.

Welsh (C-prefix)

5 codes in this category. How Welsh C-prefix codes work

C1257LMost common

Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code.

Welsh taxpayer version of 0T. Currently identical in cash terms to the rUK code.

Welsh taxpayer version of BR. Currently identical in cash terms to the rUK code.

Welsh taxpayer version of D0. Currently identical in cash terms to the rUK code.

Welsh taxpayer version of D1. Currently identical in cash terms to the rUK code.

No tax (NT)

1 code in this category.

No income tax deducted at source. Issued only with explicit HMRC authority.

Historical (pre-2026/27)

4 codes in this category.

Standard allowance for tax year 2018/19: £11,850.

Standard allowance for tax year 2016/17: £11,000.

Standard allowance for tax year 2015/16: £10,600.

Standard allowance for tax year 2019/20: £12,500.

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