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2025/26 Tax Year

UK Tax Code Checker

Enter your tax code to understand what it means. Check if your code is correct and see your tax-free Personal Allowance.

Enter Your Tax Code

Common codes:

Common Tax Code Letters

L - Standard tax code
M - Marriage Allowance recipient
N - Marriage Allowance transferer
T - Tax code includes other calculations
BR - Basic rate on all income
D0 - Higher rate on all income
D1 - Additional rate on all income
NT - No tax on this income

How Tax Codes Work

Your tax code tells your employer how much income tax to deduct from your pay. It's usually made up of numbers and letters. The numbers represent your tax-free allowance divided by 10, and the letters indicate your personal circumstances.

Reading Your Tax Code

Take 1257L as an example: the 1257 means your tax-free allowance is £12,570 (1257 × 10). The L means you're entitled to the standard Personal Allowance.

Where to Find Your Tax Code

  • Your payslip (usually near the top)
  • Your P60 (end of year statement)
  • Your P45 (when leaving a job)
  • HMRC letters and notices
  • Your Personal Tax Account on gov.uk

If Your Tax Code is Wrong

Contact HMRC online, by phone (0300 200 3300), or through your Personal Tax Account. If you've overpaid tax, you'll receive a refund. If you've underpaid, HMRC will adjust your future tax code to collect the difference.

Frequently Asked Questions

What is the most common tax code for 2025/26?

The most common tax code is 1257L. This means you have the standard Personal Allowance of £12,570. The number represents your tax-free allowance divided by 10, and L indicates you're entitled to the standard allowance.

What does BR tax code mean?

BR (Basic Rate) means all income from this job is taxed at 20%. You don't get any Personal Allowance against this income. BR is common for second jobs where your main job already uses your full Personal Allowance.

What does an S at the start of my tax code mean?

An S at the start (e.g., S1257L) means you're a Scottish taxpayer and pay Scottish income tax rates. These are different from the rest of the UK, with rates ranging from 19% (Starter) to 48% (Top Rate).

Why is my tax code wrong?

Tax codes can be wrong if HMRC has incorrect information about your circumstances. Common reasons include: starting a new job without a P45, having untaxed income HMRC doesn't know about, changes to benefits or expenses, or errors in HMRC records. Contact HMRC to correct your tax code.

What is an emergency tax code?

Emergency tax codes (ending in W1, M1, or X) are used when your employer doesn't have enough information about your tax situation. They calculate tax on each pay period only, not cumulatively. This often happens when starting a new job without a P45. You should receive a correct code within a few months.