UK / Pillar
UK tax codes
A UK tax code is a number plus a letter. The number times ten is your tax-free personal allowance for the year. The letter explains how that allowance is calibrated.
Educational guidance only. Not affiliated with HMRC. Not regulated tax, legal, financial, payroll or employment advice.
Most common in 2026/27
- 1257L — standard personal allowance £12,570.
- 400L — reduced personal-allowance code, often after a benefit-in-kind or owed tax.
- BR — basic rate (20%) on all income, no allowance.
- 0T — no allowance; income taxed across the bands.
- D0 — higher rate (40%) on all income.
- D1 — additional rate (45%) on all income.
- 1257L W1, M1, X — non-cumulative emergency basis.
- S1257L, C1257L — Scottish and Welsh equivalents.
K codes (negative allowance)
A K code means untaxed income (often a benefit-in-kind or state pension) exceeds your allowance, so the K-number times 10 is added to your taxable pay.
Common K codes: K475, K500, K700. See the K-code tax checker.
Marriage allowance
1257M recipient, 1257N transferor. See the marriage allowance checker.
Quick answer — how do I read my UK tax code?
A UK tax code is a number plus a letter. The number times 10 is your annual tax-free allowance, and the letter shows how it is adjusted. 1257L is the standard code for one job and gives £12,570 of allowance. BR, 0T, D0, D1 and K codes change the allowance or apply a flat rate.
Related
Educational guidance only. PayslipIQ provides an educational second opinion based on the figures you supply and the public 2026/27 UK PAYE, NI, pension and student-loan rules. Verify any final figure with your payroll team, HMRC, your pension provider or a qualified professional before acting.
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