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UK tax code calculator
Wondering what your payslip’s tax code means? Check the letters, see the tax-free amount it suggests and understand the Income Tax rates that apply.
For 2026/27 · Your code is interpreted in your browser.
UK PAYE · 2026/27
What does your tax code mean?
Enter the full code from your payslip, including its letters. See the annual tax-free amount it suggests for that job or pension.
Tax-code letters and rates explained
Rates below apply for 2026/27 to the taxable income covered by the code.
- BR
- 20% · Basic rate
- D0
- 40% · Higher rate
- D1
- 45% · Additional rate
- CBR
- 20% · Welsh basic rate
- CD0
- 40% · Welsh higher rate
- CD1
- 45% · Welsh additional rate
- SBR
- 20% · Scottish basic rate
- SD0
- 21% · Scottish intermediate rate
- SD1
- 42% · Scottish higher rate
- SD2
- 45% · Scottish advanced rate
- SD3
- 48% · Scottish top rate
- L
- L indicates entitlement to the standard Personal Allowance. The code’s number may reflect adjustments for this job or pension.
- M
- M means you receive a transfer of 10% of your partner’s Personal Allowance under Marriage Allowance.
- N
- N means you have transferred 10% of your Personal Allowance to your partner under Marriage Allowance.
- T
- T means HMRC used other calculations to work out your Personal Allowance.
- S
- A prefix meaning Scottish Income Tax rates apply to this job or pension.
- C
- A prefix meaning Welsh Income Tax rates apply to this job or pension.
- K
- Adjustments exceed your allowance, so extra pay is added for the PAYE calculation. Check your HMRC coding notice for the amounts.
- 0T / S0T / C0T
- No tax-free allowance is applied to this income. Tax bands still apply.
- NT
- No Income Tax is deducted from this income through PAYE.
- W1 / M1 / X / NONCUM
- Emergency basis. Tax is worked out on this payment rather than your pay and tax so far this tax year.
Think your code is wrong? A difference can be normal. Check your employer and estimated income in your HMRC Income Tax record. If it still looks wrong, call HMRC Income Tax enquiries on 0300 200 3300.
This tool interprets the code in your browser. It can’t confirm your entitlement, tax bill or refund. HMRC contact details
Find the answer behind your payday
Use the calculator for your tax code. To check what changed in your actual pay, compare the original payslips and follow the relevant guide.
Common tax-code questions
What does 1257L mean?
1257L usually indicates the standard £12,570 tax-free Personal Allowance for this job or pension in 2026/27. Your HMRC record explains any adjustments.
What percentage is BR or D0?
BR applies 20% Income Tax to taxable pay from that job or pension. D0 applies 40%. Scottish codes differ. For example, SD0 applies 21%.
Are W1 and M1 emergency tax codes?
W1 and M1 at the end of a code indicate an emergency basis. Payroll uses that week or month separately instead of considering the tax year so far. X and NONCUM also indicate an emergency basis.
What does K920 mean?
K920 is a K code. Adjustments exceed your allowance, so payroll adds extra pay when calculating tax. Your coding notice explains why. PAYE deductions under a K code are limited to half your pre-tax pay or pension for that period.
Can my tax code explain why I was paid less?
A changed tax code can change PAYE deductions. Compare both payslips, including gross pay, hours and other deductions, before deciding what caused the difference.
How do I correct a tax code?
Check your employment details and estimated income in your HMRC Income Tax record. If they look wrong, update them or contact HMRC. You can ask payroll whether it is using the latest code HMRC issued.
Reviewed 4 November 2026 against HMRC’s code guide, UK Income Tax rates and Scottish rates.
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