Tax code 1257L — the standard UK personal allowance code

What this code means

Per gov.uk's tax-code guidance, 1257L is the most common UK tax code in 2026/27. It tells your employer or pension provider to give you £12,570 of tax-free pay across the tax year before any income tax is deducted. Above that figure, PAYE applies using the standard bands for England, Wales and Northern Ireland: 20% basic rate up to £50,270, 40% higher rate up to £125,140, and 45% additional rate above that. Scottish and Welsh residents may have an S or C prefix that swaps in regional bands instead.

The personal allowance itself has been frozen at £12,570 since 2021/22 and remains frozen for 2026/27. HMRC issues 1257L automatically when none of the usual code-reducing reasons (split allowance across two jobs, untaxed income, benefits in kind, marriage allowance transfer, prior-year underpayment) apply to you. It is the “everything is normal” tax code.

• 1257 × £10 = £12,570. The tax-free allowance for the year on this PAYE source.
• Suffix L — entitled to the basic personal allowance. Every UK tax-code letter explained.
• No W1/M1 marker — means cumulative. Each payday HMRC looks at your year-to-date pay and tax and balances accordingly.

Who gets tax code 1257L

Per HMRC's coding rules, 1257L is the default code for any taxpayer whose circumstances do not trigger a reduction or override. The most common scenarios where you would see 1257L on a UK payslip are below.

One PAYE job, no extras

You have a single employment or pension that pays you through PAYE, no other taxable income on the side, no taxable benefits in kind, and no marriage allowance transfer. Per gov.uk's tax-code guidance, 1257L is the default code HMRC issues whenever the full personal allowance can sit against a single source. Most UK employees see this code on their main payslip from April through to the next tax year.

Starting your first job

When you begin your first job and complete the starter checklist confirming this is your only or main job, your employer normally applies 1257L on a Week 1 / Month 1 basis until HMRC issues a firm code. HMRC then either confirms 1257L or revises it once they see your full year-to-date picture.

Returning to PAYE after self-employment

If you have been self-employed, claiming benefits, or out of work, HMRC may issue 1257L when you re-enter PAYE, assuming your prior self-assessment liabilities are settled and no untaxed income is in play.

Pension as your only PAYE source

A pensioner drawing one occupational or personal pension, with no State Pension yet, may see 1257L on the pension payslip. Once State Pension begins (which is taxable but paid gross), HMRC usually reduces the code to recover the tax on the State Pension element.

No coded benefits in kind

If you do not have a company car, private medical insurance, accommodation, or other taxable benefits in kind coded against your allowance, your code stays at 1257L. The moment one of those is added, HMRC typically reduces the code (for example to 400L or lower).

Worked example — £30,000 gross on 1257L

A typical full-time employee on £30,000 in England, Wales or Northern Ireland for 2026/27, code 1257L cumulative:

National Insurance, workplace pension contributions and any student-loan repayments are calculated separately on top of PAYE. The £3,486 PAYE figure assumes 1257L cumulative across all twelve months, switching mid-year to or from W1/M1 can shift the month-by-month figures even though the annual total lands roughly the same.

Common mistakes & red flags

• 1257L on a second job. If you already have a main job using 1257L, a second job should normally be on BR, D0 or D1, not 1257L. Two jobs both on 1257L typically under-deduct tax and leave an underpayment for the next year.
• 1257L when you have a company car. Once HMRC processes the P11D or payrolling-of-benefits notice, the code should drop below 1257L. Staying on 1257L can mean the benefit in kind is not yet being collected.
• 1257L W1/M1 stuck after a job change. The emergency marker is meant to be temporary. If it has been more than a couple of months and HMRC has your P45, the cumulative version should have been re-issued. Push HMRC if it has not.
• 1257L when you also draw State Pension. State Pension is taxable but paid gross. HMRC normally reduces the code on your other PAYE source to collect that tax, staying on 1257L can cause an underpayment.

What to ask payroll

• “Is the 1257L on my payslip cumulative or W1/M1?”
• “What is the latest HMRC coding notice you have received for me?”
• “Have you received my P45 / starter checklist and applied it?”
• “Are any benefits in kind being payrolled for me this year?”
• “Can you confirm what year-to-date pay and tax figure is on file?”

How to fix it if 1257L looks wrong

1. Find your P2 coding notice. Sign in to your HMRC personal tax account and confirm the allowance breakdown.
2. Check whether you have a second source. If yes, only one source should hold 1257L, the other normally moves to BR, D0 or D1.
3. Tell HMRC about changes. Company car, private medical, marriage allowance, State Pension or untaxed rental can all change the code. Use “Tell HMRC about a change” or call PAYE on 0300 200 3300.
4. Wait for the re-issued code. HMRC sends the new code to payroll electronically. Once applied, in-year over- or under-payments adjust automatically.

Frequently asked questions

What does tax code 1257L mean?

Tax code 1257L means HMRC has given you the standard tax-free personal allowance of £12,570 for the 2026/27 tax year against this PAYE source. The number 1257 is the allowance divided by ten; the suffix "L" means you are entitled to the basic personal allowance. Above the £12,570, PAYE applies using the standard UK bands, 20% basic, 40% higher and 45% additional rate.

Why have I been given tax code 1257L?

Per gov.uk, 1257L is the default UK tax code for someone with one job, no untaxed side income, no taxable benefits in kind, and no marriage allowance transfer. HMRC issues it automatically when you start your first job or when your circumstances are simple enough that the full personal allowance can be applied against a single PAYE source.

Is 1257L the same as 1257L W1/M1?

No. 1257L on a cumulative basis applies your year-to-date allowance and tax. 1257L W1 or 1257L M1 (sometimes written 1257L X) is an emergency, non-cumulative version used after a job change before HMRC has the full year-to-date picture. Same allowance figure, but each pay period is treated in isolation. HMRC typically replaces the W1/M1 marker once full P45 / starter information is processed.

How much tax does 1257L imply on £30,000?

On 1257L, taxable pay is £30,000 minus £12,570 = £17,430. All of that falls within the 20% basic-rate band (up to £50,270), so PAYE is roughly £3,486 a year. National Insurance and any pension or student loan deductions are separate. Scottish and Welsh residents on prefix S or C are taxed using their own bands.

How do I check 1257L is correct for me?

Sign in to your HMRC personal tax account and review the latest P2 coding notice. If you only have one PAYE source, no benefits in kind, and no untaxed income, 1257L is normally correct. If anything has changed, a new second job, a company car, marriage allowance, or untaxed income, HMRC may move you to a different code (such as 400L, BR, K, or NT). Update HMRC inside the personal tax account if your circumstances change.

Related reading

• Tax code 400L — reduced personal allowance

  A common reduced-allowance code; useful comparison to 1257L.

• Tax code BR — basic-rate second job

  When your second job loses the personal allowance.

• Tax code M1 — emergency Month-1 basis

  The non-cumulative version often paired with 1257L after job changes.

• Every UK tax code, explained one page at a time

  The full tax-code index hub.

• Wrong tax code checker

  Run a guided check on your current code.

Last reviewed

Educational guidance only — not regulated tax, financial or payroll advice. Always verify with HMRC or your payroll team before acting. To run a real check, the wrong-tax-code checker is the place to begin.