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 | D1 | K400 |
|---|---|---|
| Category | AdditionalRate | KCode |
| Region | rUK | rUK |
| Allowance | £0 | £-4,000 |
| Emergency / non-cumulative | No | No |
| Approx. annual tax on £30k | £13,500 | £6,800 |
| In one sentence | All income from this source taxed at 45%, no personal allowance. | Adds £4,000 to your taxable pay because untaxed income exceeds your allowance. |
Bottom line on £30k
On a £30,000 salary, D1 deducts roughly £13,500 in income tax per year vs £6,800 for K400. That is a difference of £6,700 per year - D1 is more expensive.
Hand-picked side-by-sides that answer the most-searched UK tax-code questions.
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