Pick any two UK PAYE tax codes and we will line up the allowance, emergency status, region and approximate annual tax on a £30,000 salary so you can see exactly how they differ.
Last updated 2026-04-12
| Attribute | 0T M1 | C1257L X |
|---|---|---|
| Category | Emergency | Emergency |
| Region | rUK | Wales |
| Allowance | £0 | £12,570 |
| Emergency / non-cumulative | Yes | Yes |
| Approx. annual tax on £30k | £6,000 | £3,486 |
| In one sentence | No personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (M1) basis. | Welsh taxpayer version of 1257L. Currently identical in cash terms to the rUK code. on a non-cumulative (X) basis. |
Bottom line on £30k
On a £30,000 salary, 0T M1 deducts roughly £6,000 in income tax per year vs £3,486 for C1257L X. That is a difference of £2,514 per year - 0T M1 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
Upload your payslip and we will tell you whether the code being applied is correct for the pay you actually received.
Check My Payslip