The number
Multiply the number by ten to get your tax-free allowance. 1257L means £12,570. A lower number often means HMRC is collecting tax on a company benefit or an underpayment through your code.
Common letters and codes
| Code | Meaning |
|---|---|
| L | Standard Personal Allowance |
| M | Receiving Marriage Allowance from a partner |
| N | Transferring Marriage Allowance to a partner |
| K | Deductions exceed allowance; income is added |
| BR | All income taxed at basic rate (often a second job) |
| D0 / D1 | All income at higher / additional rate |
| 0T | No allowance |
| NT | No tax deducted |
| S / C prefix | Scottish / Welsh taxpayer |
| W1, M1, X | Emergency, non-cumulative basis |
Where to find your tax code
Your code is on your payslip, on a Tax Code Notice letter from HMRC and in the HMRC app or your online account. Our step-by-step page covers each place and how to get a new code issued.
Tax code questions answered
Not sure why your code changed, what BR or 0T means, or whether you are on an emergency code? Our tax code FAQ page answers the common questions in one place, with GOV.UK links to check each answer.
If your code is wrong
Check it in the HMRC app or Personal Tax Account, where you can see how it's been worked out. Update any estimated income or benefits there. Overpaid tax is usually refunded through payroll once the code is corrected.
To see what a code means in pounds, enter it with your salary in our tax code calculator below.
Meaning is not confirmation
Understanding the code explains the instruction used by payroll. It does not establish that all the income and benefits behind that instruction are correct. Check the underlying records as well as the letters.
Try it with your own numbers
Check your tax code: enter the code from your payslip and your salary to see the Income Tax you pay each month and each year.
Frequently asked questions
Why has my tax code changed?
Usually because HMRC has new information: a company car, a change in estimated income, or collecting an underpayment from a previous year.
Check it on GOV.UK: Tax codes (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Tax Code Calculator — Check your tax code: enter the code from your payslip and your salary to see the Income Tax you pay each month and each year.
- PAYE Calculator — Estimate PAYE Income Tax and NI using your own tax code for 2026/27.
Related guides
- Tax Code FAQs: Every Common Question Answered — A list of UK tax codes and what they mean for 2026/27: 1257L (£12,570 allowance), BR at 20%, D0 at 40%, 0T, K and W1/M1, plus how to check and fix your code.
- What Is My Tax Code? How to Find It and Get a New One — Where to find your tax code on your payslip, in the HMRC app or online, what it means, and how to get HMRC to issue a new tax code if yours is wrong.
- UK Tax Year Planner 2026/27: Deadlines, Tax Codes and Allowances — Every key date in the 2026/27 UK tax year: Self Assessment deadlines, payments on account, when tax codes change, and when to use or claim your allowances.
- How PAYE Tax Works — A plain-English explanation of PAYE: how employers deduct tax, what cumulative coding means, and why your payslip changes month to month.
- Tax on a Second Job — How a second job is taxed, why it usually gets a BR code, and how to split your Personal Allowance between jobs.
- Benefits in Kind — How benefits in kind are taxed, from company cars to private medical insurance, and how to work out the cost to you.