List of UK tax codes and what they mean

Updated 7 November 2026 · ClearCost UK · 3 min read

Every UK tax code is made of numbers and letters. This page lists the codes you are most likely to see on your payslip and what each one means, including tax code BR, 0T, D0 and K codes.
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Tax codes and their meaning

The number shows your tax-free pay divided by 10 (so 1257 means £12,570). The letters add information about how the allowance is used.

UK tax codes 2026/27

CodeWhat it means
1257LStandard code for 2026/27: £12,570 of tax-free pay
LYou get the standard personal allowance
MYou have received Marriage Allowance from your partner
NYou have given Marriage Allowance to your partner
TYour allowance includes other calculations
BRBasic rate: all pay taxed at 20%, usually a second job or pension
D0Higher rate: all pay taxed at 40%
D1Additional rate: all pay taxed at 45%
0TNo personal allowance applied
NTNo tax taken
K475K code: untaxed income of about £4,750 added to your pay
S1257LScottish income tax rates apply
C1257LWelsh income tax rates apply
W1 / M1 / XEmergency basis: tax worked out on this pay period only

What does tax code BR mean?

BR means basic rate. All pay from that job or pension is taxed at 20% and no personal allowance is used. It is normal on a second job or pension, but you may be overpaying tax if it is on your only income. See the BR tax code page for examples.

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Where to find your code

Your tax code is on your payslip, P45, P60 and HMRC tax code notice, and in your personal tax account on GOV.UK.

Sources and further reading

Questions people ask

What is the most common tax code?
1257L for 2026/27, which gives £12,570 of tax-free pay.

Results are estimates for information only, not financial advice. Read the full disclaimer.

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