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.
Last updated 2026-04-12 · 80 codes documented
See exactly how 1257L vs BR, or S1257L vs 1257L, change your take-home pay.
13 codes in this category.
Standard personal allowance of £12,570 for England, Wales and NI.
Open pageStandard allowance, but with items HMRC needs to review (T = "to be reviewed").
Open pageYou were born before 6 April 1938 - historical age-related allowance marker.
Open pageReduced allowance of £11,310 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £12,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £11,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £10,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £9,500 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £8,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £6,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageReduced allowance of £4,000 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment.
Open pageNorthern Ireland uses the same PAYE codes as England - there is no NI-specific prefix.
Open pageReduced allowance with HMRC-review marker.
Open page27 codes in this category.
Standard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (W1) basis.
Open pageStandard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (M1) basis.
Open pageStandard personal allowance of £12,570 for England, Wales and NI. on a non-cumulative (X) basis.
Open pageNo personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (W1) basis.
Open pageNo personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (M1) basis.
Open pageAll income from this source taxed at 20%, no personal allowance. on a non-cumulative (W1) basis.
Open pageAll income from this source taxed at 20%, no personal allowance. on a non-cumulative (M1) basis.
Open pageAll income from this source taxed at 40%, no personal allowance. on a non-cumulative (W1) basis.
Open pageAll income from this source taxed at 40%, no personal allowance. on a non-cumulative (M1) basis.
Open pageAll income from this source taxed at 45%, no personal allowance. on a non-cumulative (W1) basis.
Open pageAll income from this source taxed at 40%, no personal allowance. on a non-cumulative (X) basis.
Open pageNo income tax deducted at source. Issued only with explicit HMRC authority. on a non-cumulative (W1) basis.
Open pageScottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (W1) basis.
Open pageScottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis.
Open pageScottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (X) basis.
Open pageScottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (W1) basis.
Open pageScottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis.
Open pageScottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (W1) basis.
Open pageWelsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.
Open pageWelsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.
Open pageWelsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (X) basis.
Open pageWelsh taxpayer version of 0T. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.
Open pageWelsh taxpayer version of BR. Currently identical in cash terms to the rUK code. on a non-cumulative (W1) basis.
Open pageWelsh taxpayer version of 0T. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.
Open pageScottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (X) basis.
Open pageScottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply. on a non-cumulative (M1) basis.
Open pageWelsh taxpayer version of BR. Currently identical in cash terms to the rUK code. on a non-cumulative (M1) basis.
Open page1 code in this category.
1 code in this category.
1 code in this category.
1 code in this category.
13 codes in this category.
Adds £500 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £1,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £1,500 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £2,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £2,500 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £3,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £4,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £4,750 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £5,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £6,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £7,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £8,000 to your taxable pay because untaxed income exceeds your allowance.
Open pageAdds £10,000 to your taxable pay because untaxed income exceeds your allowance.
Open page3 codes in this category.
10 codes in this category.
Scottish K code: adds £2,000 to taxable pay, taxed at Scottish rates.
Open pageScottish K code: adds £4,750 to taxable pay, taxed at Scottish rates.
Open pageScottish K code: adds £7,000 to taxable pay, taxed at Scottish rates.
Open pageScottish taxpayer version of 1257L - same allowance logic, but Scottish income-tax rates apply.
Open pageScottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply.
Open pageScottish taxpayer version of BR - same allowance logic, but Scottish income-tax rates apply.
Open pageScottish taxpayer version of D0 - same allowance logic, but Scottish income-tax rates apply.
Open pageScottish taxpayer version of D1 - same allowance logic, but Scottish income-tax rates apply.
Open pageScottish top rate (48%) on all income from this source.
Open pageScottish advanced rate (45%) on all income from this source.
Open page5 codes in this category.
Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code.
Open pageWelsh taxpayer version of 0T. Currently identical in cash terms to the rUK code.
Open pageWelsh taxpayer version of BR. Currently identical in cash terms to the rUK code.
Open pageWelsh taxpayer version of D0. Currently identical in cash terms to the rUK code.
Open pageWelsh taxpayer version of D1. Currently identical in cash terms to the rUK code.
Open page1 code in this category.
4 codes in this category.
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