Tax code · UK · HMRC 2026/27

Decode your UK tax code.

Paste any tax code — 1257L, K475, BR, D0, NT, S1257L W1 — and we'll explain it in plain English, with your effective Personal Allowance.

HMRC tax-code guidance · Free · No signup
Valid code
England & NI
Effective Personal Allowance
£12,579
For the 2026/27 tax year
In plain English

Standard tax-free Personal Allowance of around £12,570. The "L" means you get the basic PA.

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What you might calculate next

How it works

The number × 10 is your PA

1257L means HMRC has given you a tax-free Personal Allowance of about £12,570 for the year (the number is shown without the last digit; PA = number × 10 + 9 in HMRC's rules).

The letter is the situation

L = standard PA. M = received Marriage Allowance from spouse (+10%). N = transferred it (-10%). T = under review. 0T = no PA. BR = all 20%. D0 = all 40%. D1 = all 45%. NT = no tax.

Prefixes S and C

An S prefix means Scottish income-tax rates apply. A C prefix means Welsh — though the Welsh rates currently match rUK, the prefix lets HMRC apportion tax correctly.

W1 / M1 / X — emergency

These mean your code is non-cumulative: tax is worked out each pay period in isolation, not against your year-to-date earnings. Common when you change jobs mid-year before HMRC has all your details.

K-codes mean negative PA

A code starting with K (e.g. K475) means there's no PA and an extra amount is added to your taxable pay (often for company-car benefits, state pension, or tax owed from prior years). Up to 50% of pay can be deducted via PAYE in any one period.

Where to check

HMRC sends a Coding Notice (form P2) explaining how your code was built. You can also check your code anytime in the HMRC app or via your Personal Tax Account on gov.uk.