Tax Code D1 Explained

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Author: PayslipIQ

All income taxed at 45% additional rate

D1Additional Rate

What does D1 mean?

All income from this employment is taxed at 45%. Applies to individuals earning over £125,140 per year where both personal allowance and basic/higher rate bands are consumed by primary employment.

Annual tax-free allowance

£0

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Example

A senior executive with a non-executive directorship on the second role.

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Disclaimer: PayslipIQ provides educational guidance only. It is not financial, tax, or legal advice. Figures are estimates based on the data you entered. Always verify against your employer's payroll, your HMRC personal tax account, or a qualified adviser before making decisions.