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 | 1257M | S0T |
|---|---|---|
| Category | Marriage | Scottish |
| Region | rUK | Scotland |
| Allowance | £13,830 | £0 |
| Emergency / non-cumulative | No | Yes |
| Approx. annual tax on £30k | £3,234 | £6,000 |
| In one sentence | Marriage Allowance recipient - allowance increased by £1,260. | Scottish taxpayer version of 0T - same allowance logic, but Scottish income-tax rates apply. |
Bottom line on £30k
On a £30,000 salary, 1257M deducts roughly £3,234 in income tax per year vs £6,000 for S0T. That is a difference of £2,766 per year - 1257M is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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