D0

Tax Code D0 Explained

All income taxed at 40% higher rate

D0Higher Rate

What does D0 mean?

All income from this source is taxed at 40%. Typically applied to a second job or additional income where your basic rate band has already been used by your primary employment.

Annual tax-free allowance

£0

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Example

A higher earner with a second consultancy contract.

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Other common tax codes

Standard personal allowance of £12,570

Standard allowance on non-cumulative (week 1) basis

Standard allowance on non-cumulative (month 1) basis

All income taxed at 20% basic rate

All income taxed at 45% additional rate

No tax deducted from this income

No personal allowance: all income is taxed

Zero allowance on non-cumulative basis

Scottish taxpayer with standard allowance of £12,570

Scottish basic rate (20%) on all income

Scottish intermediate rate (21%) on all income

Scottish higher rate (42%) on all income

Scottish top rate (48%) on all income

Welsh taxpayer with standard allowance of £12,570

Welsh basic rate (20%) on all income

Welsh higher rate (40%) on all income

Welsh additional rate (45%) on all income

You owe tax on benefits exceeding your allowance

Reduced personal allowance of £11,850

Reduced personal allowance of £11,000

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

Standard allowance plus Marriage Allowance received

Reduced allowance: you have transferred Marriage Allowance

Standard allowance but items require HMRC review

Emergency code: standard allowance, non-cumulative

£1,000 added to taxable income

£4,750 added to taxable income

£8,000 added to taxable income