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 | 1131L | 0T M1 |
|---|---|---|
| Category | Standard | Emergency |
| Region | rUK | rUK |
| Allowance | £11,310 | £0 |
| Emergency / non-cumulative | No | Yes |
| Approx. annual tax on £30k | £3,738 | £6,000 |
| In one sentence | Reduced allowance of £11,310 - usually because of benefits-in-kind, an underpayment, or a P11D adjustment. | No personal allowance. All income taxed via the normal 20% / 40% / 45% bands. on a non-cumulative (M1) basis. |
Bottom line on £30k
On a £30,000 salary, 1131L deducts roughly £3,738 in income tax per year vs £6,000 for 0T M1. That is a difference of £2,262 per year - 1131L is less expensive.
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