Checking your tax code

A tax code tells your employer how much tax to deduct under PAYE. It usually contains numbers and letters:

• Numbers show your tax-free pay. For example, with a £12,570 personal allowance in 2025/26, the code is 1257. This may change if you have deductions (e.g. unpaid tax, benefits in kind) or increases (e.g. charity donations).

• Letters show your circumstances:

  • L – standard allowance

  • M – marriage allowance received

  • N – £1,260 transferred to spouse/civil partner

  • T – other calculations (e.g. allowance split between jobs/pensions)

Examples (2025/26):

• Standard: 1257L

• Marriage allowance: 1383M

• Spouse/civil partner: 1131N

Special codes:

• 0T – no allowance / missing details

• BR – all income taxed at basic rate

• D0/D1 – all income taxed at higher/additional rate

• K prefix – deductions exceed allowance

• S/C prefix – Scottish or Welsh taxpayers

Emergency codes: Suffixes W1, M1 or X (e.g. 1257L M1) are temporary, non-cumulative, and updated once HMRC has full details.

Check your code: It appears on your payslip or HMRC app. If it’s wrong, update it using HMRC’s Check Income Tax service.