Tax code 0T explained
Tax code 0T means no personal allowance applied. It is used when HMRC has no information about your allowance, or your allowance has been used up elsewhere.
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What does tax code 0T mean?
The code 0T tells your employer or pension provider how to tax you without using a personal allowance in the usual way. It is common on second jobs, small pensions and when HMRC is still working out your details.
If your main job and a second job both use 1257L, you can end up with the wrong amount of tax: HMRC should put the allowance on the main job and use BR on the other.
Income tax on typical amounts with code 0T
Income tax only, England, Wales and Northern Ireland rates for 2026/27. With 0T the first £37,700 of pay is taxed at 20% and the rest at 40%.
Tax code 0T
| Pay | Income tax a year | Income tax a month | Pay after income tax |
|---|---|---|---|
| £20,000 | £4,000 | £333 | £16,000 |
| £25,000 | £5,000 | £417 | £20,000 |
| £30,000 | £6,000 | £500 | £24,000 |
| £40,000 | £8,460 | £705 | £31,540 |
| £50,000 | £12,460 | £1,038 | £37,540 |
| £60,000 | £16,460 | £1,372 | £43,540 |
| £80,000 | £24,460 | £2,038 | £55,540 |
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What to do next
- Check that the code matches your situation on your payslip.
- If you have only one job and see 0T, BR or an emergency code, contact HMRC.
- You can claim back overpaid tax once your code is corrected.
Sources and further reading
Questions people ask
What does tax code 0T mean?
It means no personal allowance applied. It is used when HMRC has no information about your allowance, or your allowance has been used up elsewhere.
Is code 0T bad?
Not always. It is normal for second jobs and pensions, but it can mean too much tax if it is on your only job.
Results are estimates for information only, not financial advice. Read the full disclaimer.
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