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 | D0 X | D1 |
|---|---|---|
| Category | Emergency | AdditionalRate |
| Region | rUK | rUK |
| Allowance | £0 | £0 |
| Emergency / non-cumulative | Yes | No |
| Approx. annual tax on £30k | £6,000 | £13,500 |
| In one sentence | All income from this source taxed at 40%, no personal allowance. on a non-cumulative (X) basis. | All income from this source taxed at 45%, no personal allowance. |
Bottom line on £30k
On a £30,000 salary, D0 X deducts roughly £6,000 in income tax per year vs £13,500 for D1. That is a difference of £7,500 per year - D0 X is less expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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