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    How Do I Find My Tax Code UK 2026/27: Complete Guide

    How do I find my tax code? Learn 5 ways to check your HMRC tax code online, on your payslip, or through the HMRC app. Includes 1257L, BR, and emergency codes.

    12 min read
    Written By: Daniel Reed13 July 2026

    Your tax code is one of the most important numbers in your financial life, yet millions of UK workers never check whether theirs is correct. This combination of numbers and letters on your payslip determines exactly how much tax you pay every month; and getting it wrong can cost you hundreds or even thousands of pounds annually through overpayment or unexpected tax bills.

    Research suggests that fewer than one in five employees regularly check their tax code, despite HMRC acknowledging that coding errors affect millions of taxpayers every year. Whether you are starting a new job, receiving employee benefits, taking on additional employment, or simply want to ensure you are paying the right amount of tax, understanding how to find, check, and change your tax code is essential financial knowledge every UK taxpayer needs.

    This guide explains everything you need to know about HMRC tax codes for 2026/27: what they mean, where to find yours, how to verify it is correct, what to do if it is wrong, and how emergency tax codes work. We will also cover the most common tax codes including 1257L, BR, D0, and special codes for Scottish and Welsh taxpayers.

    Calculate your take-home pay: Use our Income Tax Calculator to see exactly how much tax you will pay with your current tax code.

    Key Takeaways:

    • Most common code: 1257L applies to most people with one job and straightforward tax affairs
    • Check your code: Use your payslip, HMRC Personal Tax Account, or the official HMRC app
    • Emergency codes: Look for W1, M1, or X suffixes; these mean your tax is calculated on a non-cumulative basis
    • BR, D0, D1: These codes mean no personal allowance is being applied to that income source
    • Correcting errors: Update your code through your Personal Tax Account or by calling HMRC

    What Is a Tax Code and Why Does It Matter?

    A tax code is a combination of numbers and letters HMRC uses to tell your employer how much income tax to deduct from your pay.

    A tax code is a combination of numbers and letters used by HM Revenue and Customs (HMRC) to tell your employer or pension provider how much income tax to deduct from your pay or pension. Your tax code is applied through the Pay As You Earn (PAYE) system, which automatically deducts tax from your salary before you receive it.

    The tax code ensures you pay the correct amount of tax based on your personal circumstances, including your personal allowance, any additional income sources, company benefits, and adjustments for underpaid or overpaid tax from previous years. Getting your tax code right means you pay exactly the right amount of tax, no more, no less, avoiding both overpayment and unexpected bills.

    The standard personal allowance for 2026/27 is £12,570, unchanged from previous years due to the government's freeze on income tax thresholds until 2028. Your tax code translates this allowance and any adjustments into a format your employer can use to calculate the correct tax deduction.

    How to Find Your Tax Code: Five Simple Methods

    You can find your tax code on your payslip, through your HMRC Personal Tax Account, the HMRC app, your tax code notice (P2), or your P60.

    Locating your current tax code is straightforward, with multiple methods available depending on what documents or access you have.

    Method 1: Check Your Payslip

    Your tax code appears on every payslip you receive from your employer. Look for a section labeled "Tax Code"; it is typically displayed near your National Insurance number. This is the quickest method if you have a recent payslip, and it shows the code your employer is actually using.

    Method 2: HMRC Personal Tax Account

    Your Personal Tax Account at gov.uk/personal-tax-account provides comprehensive information about your current tax code. You will need a Government Gateway user ID and password. Once logged in, navigate to "Pay As You Earn (PAYE)" to see your current tax code along with an explanation of how it was calculated.

    Method 3: The Official HMRC App

    HMRC's mobile app provides the same information as the Personal Tax Account but optimized for smartphones. Download it from the Apple App Store or Google Play Store, sign in with your Government Gateway credentials, and access your tax code instantly.

    Method 4: Tax Code Notice (Form P2 or PAYE Coding Notice)

    Whenever HMRC changes your tax code, they send you a tax code notice. This letter explains your new tax code and breaks down how HMRC calculated it, showing your personal allowance, any additions, and any deductions.

    Method 5: Your P60 Annual Tax Summary

    Your P60, which your employer must provide by 31 May each year, summarizes your total pay and tax deducted for the previous tax year. It also shows the tax code that was in use at the end of the tax year.

    How to Check If Your Tax Code Is Correct

    Compare your code to 1257L, review your Personal Tax Account breakdown, watch for emergency tax codes, and verify that special codes like BR or D0 are appropriate.

    Finding your tax code is only the first step. You also need to verify it accurately reflects your circumstances.

    Step 1: Compare Your Code to the Standard

    Start by checking whether your code is the standard 1257L. If it is, and you have one job or pension with no significant complications, it is probably correct. However, if your code differs, you need to understand why.

    Step 2: Review Your Tax Code Calculation

    Log in to your HMRC Personal Tax Account and navigate to your tax code information. HMRC provides a detailed breakdown showing your basic personal allowance, any additions, and any deductions. Check each component carefully against your actual circumstances.

    Step 3: Watch for Emergency Tax Codes

    Emergency tax codes are temporary codes HMRC assigns when they do not have complete information about your employment. The most common emergency code for 2026/27 is 1257L W1, 1257L M1, or 1257L X. These suffixes indicate non-cumulative tax calculation, meaning each pay period is treated separately.

    Step 4: Verify Special Codes Are Appropriate

    BR means all income from this source is taxed at 20% with no personal allowance; appropriate for second jobs. D0 taxes all income at 40%, typically for second income sources when your main job puts you into the higher-rate bracket. D1 taxes everything at 45%.

    Step 5: Check for Changes in Circumstances

    Your tax code should reflect your current situation. If you have recently started receiving employee benefits, claimed Marriage Allowance, or taken on a second job, your code should reflect these changes.

    Common UK Tax Codes Explained

    1257L is the standard code. BR means basic rate (20%) with no personal allowance. D0 means higher rate (40%) with no personal allowance. Emergency codes have W1, M1, or X suffixes.

    1257L - Standard Personal Allowance

    This is the default code for most UK taxpayers: one job, no significant complications, and entitlement to the full £12,570 personal allowance.

    1257L W1, M1, or X - Emergency Tax Code

    These codes indicate you are on an emergency tax code, usually because you have started a new job without providing a P45. The W1/M1/X suffix means your tax is calculated on a non-cumulative basis. This can result in either overpayment or underpayment depending on your circumstances, until HMRC issues the correct cumulative tax code.

    BR - Basic Rate (All Income Taxed at 20%)

    The BR code applies a flat 20% tax rate to all income from this source with no personal allowance. It is commonly used for second jobs or additional pensions.

    D0 - Higher Rate (All Income Taxed at 40%)

    D0 taxes all income from this source at 40%, typically assigned to second jobs or pensions when your main employment takes you into the higher-rate tax bracket.

    D1 - Additional Rate (All Income Taxed at 45%)

    Similar to D0 but for additional-rate taxpayers earning over £125,140. D1 taxes every pound at 45% with no personal allowance.

    0T - No Personal Allowance

    The 0T code gives you no personal allowance at all. This code is generally used where no Personal Allowance is available, where HMRC has insufficient information to determine the correct code, or where specific coding adjustments apply. High income is only one possible reason for this code.

    K Codes - Deductions Exceed Allowances

    K codes are unusual; the number represents the amount by which your deductions exceed your allowances. This happens when you have substantial taxable benefits or are repaying underpaid tax.

    M and N Codes - Marriage Allowance

    M indicates you are receiving Marriage Allowance from your spouse. N means you have transferred allowance to your spouse.

    S Prefix - Scottish Taxpayer

    Scottish taxpayers have an S before their code (e.g., S1257L) because Scotland has different income tax rates and bands.

    C Prefix - Welsh Taxpayer

    Welsh taxpayers should have a C prefix (e.g., C1257L).

    How to Change Your Tax Code with HMRC

    Update your tax code through your Personal Tax Account, by calling HMRC, or by providing information to your employer.

    If you have identified that your tax code is wrong, you need to update it as quickly as possible.

    Method 1: Update Online via Your Personal Tax Account (Fastest)

    Sign in to your HMRC Personal Tax Account at gov.uk/personal-tax-account, navigate to "Income Tax," and select "Check or update your tax code." HMRC typically processes the update within one to three working days, though this is indicative and may vary depending on HMRC workload and case complexity.

    Method 2: Contact HMRC by Phone

    Call HMRC's Income Tax helpline on 0300 200 3300 (Monday to Friday, 8am to 6pm). Have your National Insurance number ready, along with recent payslips and details of any company benefits. Processing times may vary.

    Method 3: Provide Information to Your Employer

    If you are on an emergency tax code because you did not provide a P45, give your employer your P45 from your previous job. If you do not have a P45, complete a "Starter Checklist" form.

    Method 4: Write to HMRC

    Send letters to: HM Revenue and Customs, PAYE, BX9 1AS. Include your National Insurance number, full name, address, and details of the issue. Processing times for postal correspondence are typically longer than online methods.

    What to Do If You Have Overpaid Tax

    PAYE overpayments are often corrected automatically through HMRC's reconciliation process or following a tax code update.

    If you have been on an incorrect tax code and overpaid tax, you may be entitled to claim the overpayment back.

    Automatic Refunds Through Code Correction

    When your tax code is corrected mid-year, the cumulative PAYE system recalculates your year-to-date position and adjusts future deductions to account for prior overpayment.

    End-of-Year Reconciliation

    After 5 April each year, HMRC automatically reviews your tax paid versus tax owed. If you have overpaid, they will either issue a refund or adjust your code for the new tax year.

    Claiming Refunds for Past Years

    You can claim tax refunds for overpayments in previous tax years going back up to four years. Use HMRC's online service to claim. Form P87 is used for claiming tax relief on eligible employment expenses, not for correcting PAYE overpayments from incorrect tax codes.

    Final Thoughts

    Knowing how to find your tax code and checking it regularly can save you from overpaying tax or facing unexpected bills. Use your payslip, Personal Tax Account, or the HMRC app to check your code today.

    Knowing how to find your tax code and checking it regularly can save you from overpaying tax or facing unexpected bills. Use your payslip, Personal Tax Account, or the HMRC app to check your code today. If you spot an error, correct it immediately through your Personal Tax Account or by calling HMRC.

    For a full view of your tax position, see our Income Tax Calculator. For help understanding your payslip, see our PAYE payslip guide.

    Official Sources and Further Reading

    Authoritative guidance on UK tax codes from official government sources.

    GOV.UK Official Guidance:

    This guide provides general information about UK tax codes for 2026/27. Individual circumstances vary. For personalised advice about your specific situation, consult a qualified tax adviser or contact HMRC directly. Always check GOV.UK for current rates and guidance.

    DR

    Written by

    Daniel Reed

    Daniel Reed writes about PAYE, payslips, tax codes, workplace deductions and take-home pay in the UK.

    See more from Daniel Reed

    Frequently Asked Questions

    What is my tax code and where do I find it?+
    Your tax code is a combination of numbers and letters that tells your employer or pension provider how much income tax to deduct from your pay. You can find it in five places: (1) on your payslip in the tax information section, (2) in your HMRC Personal Tax Account at gov.uk/personal-tax-account, (3) on the official HMRC mobile app, (4) on the tax code notice (PAYE Coding Notice) HMRC sends when your code changes, or (5) on your annual P60 tax summary. For most people with one job in 2026/27, the code should be 1257L.
    How do I check if my HMRC tax code is correct?+
    To check your tax code is correct: (1) Log in to your HMRC Personal Tax Account and select 'Pay As You Earn (PAYE)' to see how your code was calculated, (2) Compare the breakdown to your actual circumstances—verify your personal allowance is correct (£12,570 standard), check any company benefits match what you receive, and confirm income from all jobs is recorded, (3) Watch for emergency codes with W1/M1/X suffixes which cause overpayment, (4) If you have multiple jobs, ensure your personal allowance is allocated correctly across them. The standard code 1257L is correct for most people with one job and no complications.
    How do I change my tax code with HMRC?+
    Change your tax code by: (1) Online (fastest): Sign in to your Personal Tax Account at gov.uk/personal-tax-account, go to 'Income Tax,' select 'Check or update your tax code,' update your details, and submit—HMRC processes this in 1-3 days and notifies your employer electronically. (2) Phone HMRC on 0300 200 3300 with your National Insurance number and details of why your code is wrong. (3) Give your employer your P45 if you're on emergency tax, or complete a Starter Checklist. Your employer implements the new code by the next payroll run, and you'll see it on your next payslip.
    What does tax code 1257L mean?+
    1257L is the standard UK tax code for 2026/27 for people entitled to the basic personal allowance. The number 1257 represents your £12,570 tax-free personal allowance (HMRC drops the last digit), meaning you can earn £12,570 without paying tax. The letter L indicates you receive the standard personal allowance with no adjustments. If you're paid monthly, you get £1,047.50 tax-free each month; weekly, £241.73 per week. Earnings above this are taxed at 20% (basic rate), 40% (higher rate over £50,270), or 45% (additional rate over £125,140). This code is correct for most people with one job or pension and no complications.
    What does tax code 1257L W1 or M1 mean?+
    1257L W1, M1, or X are emergency tax codes used when HMRC lacks complete information about your employment—typically when you start a new job without providing a P45. The W1 (week 1), M1 (month 1), or X suffixes mean your tax is calculated non-cumulatively—each pay period is treated independently rather than cumulatively across the tax year. This causes overpayment because you don't get full credit for your annual £12,570 allowance spread across the year. To fix it: provide your P45 to your employer, update your details in your HMRC Personal Tax Account, or call HMRC on 0300 200 3300. Emergency codes should be temporary—if yours persists beyond a few weeks, contact HMRC immediately.
    What does tax code BR mean and am I paying too much tax?+
    BR (Basic Rate) means all your income from this source is taxed at 20% with no personal allowance applied. This code is correct for second jobs or additional pensions when your main employment already uses your £12,570 personal allowance—HMRC applies BR to prevent you getting the allowance twice. However, if BR is your only employment or your total income across all sources is low, you're significantly overpaying tax because you're not receiving any personal allowance at all. Every £1 you earn is taxed at 20% from the first penny. If BR is wrong for your situation, change it immediately through your HMRC Personal Tax Account or by calling 0300 200 3300.
    What does tax code D0 mean?+
    D0 (Higher Rate) taxes all income from this source at 40% with no personal allowance. HMRC typically assigns D0 to second jobs or additional pensions when your main employment pushes you into the higher-rate tax bracket (over £50,270 total income). The code assumes your personal allowance is already used by your main job and that this additional income falls entirely within the 40% band. However, if your combined income from all sources doesn't actually exceed £50,270, or if D0 is applied to your only job, you're substantially overpaying tax. Check your total income across all employments—if it's below the higher-rate threshold, contact HMRC immediately to correct the code.
    What is the standard tax code for 2026/27?+
    The standard tax code for 2026/27 is 1257L, representing the £12,570 personal allowance that remains frozen from 2024/25 (part of the government's threshold freeze until 2028). This means most people with one job or pension can earn £12,570 tax-free, paying 20% tax on income between £12,571-£50,270, 40% on £50,271-£125,140, and 45% above £125,140. The 1257L code applies to approximately 85% of UK taxpayers. Variations include: M/N for Marriage Allowance, S prefix for Scottish taxpayers, C prefix for Welsh taxpayers, T for complex calculations, and emergency codes (W1/M1/X) for temporary situations.
    How long does it take HMRC to change my tax code?+
    HMRC processes tax code changes at different speeds depending on method: (1) Online via Personal Tax Account: 1-3 working days for HMRC to process and send the new code electronically to your employer, who must implement it by the next payroll run—total time typically 1-2 weeks. (2) Phone (0300 200 3300): Immediate processing during the call with new code sent to employer within 2-3 days, appearing on your next payslip. (3) Via employer (P45/Starter Checklist): Up to 35 days for employer to send information to HMRC and receive corrected code. (4) Postal correspondence: 3-4 weeks minimum. Your new code appears on your next payslip after implementation, often with cumulative adjustments to correct any prior overpayment or underpayment.
    Can I have two different tax codes for two jobs?+
    Yes, it's normal and correct to have different tax codes across multiple jobs. HMRC typically allocates your full £12,570 personal allowance to your main job (giving you 1257L), then assigns non-cumulative codes to additional employments to prevent you receiving the allowance twice. Second jobs usually get: BR (20% tax on all income) if you're a basic-rate taxpayer, D0 (40% on all income) if your combined earnings push you into the higher-rate band, or D1 (45%) if you're an additional-rate taxpayer. Always verify your total allowance adds up correctly across all employments—you should receive exactly £12,570 total, not more or less, unless special circumstances apply.
    What should I do if I'm on the wrong tax code?+
    If your tax code is wrong: (1) Don't delay; contact HMRC immediately to prevent further overpayment or underpayment accumulating. (2) Update online: Sign in to your Personal Tax Account, select 'Check or update your tax code,' correct the wrong information (employment details, benefits, etc.), and submit—processed in 1-3 days. (3) Call HMRC: 0300 200 3300 with your National Insurance number, recent payslips, P45/P60 if available, and details of why the code is incorrect. (4) Claim refunds: If you've already overpaid, HMRC will either adjust future deductions to compensate or send a direct refund by bank transfer, typically within 4-6 weeks.
    What does 0T tax code mean?+
    0T means you're receiving no personal allowance at all—your income is taxed through the normal 20%/40%/45% bands but starting from the first pound earned rather than after £12,570. This code is correct in two situations: (1) You earn over £125,140 where the personal allowance tapers to zero (it reduces by £1 for every £2 earned above £100,000, disappearing entirely at £125,140+), or (2) HMRC is collecting significant underpaid tax from previous years by removing your allowance temporarily. If you earn below £125,140 and don't owe substantial back-tax, 0T is wrong and you're seriously overpaying—contact HMRC immediately to correct it.
    How do I get a tax refund if I've overpaid on the wrong code?+
    Get tax refunds from overpayment by: (1) Automatic refund when code corrects mid-year: The cumulative PAYE system recalculates your position, and future payslips deduct less tax to compensate, or HMRC sends a direct refund if overpayment is large or occurs late in the tax year. (2) End-of-year reconciliation: HMRC automatically reviews your P60 after April 5 and refunds overpayments within a few months. (3) Claim for past years: Use your Personal Tax Account or form P50/P87 to claim overpayments from previous tax years going back up to 4 years. Refunds typically arrive in 2-3 weeks for online claims, 6-8 weeks for postal claims, by bank transfer or cheque.
    What does the K in a tax code mean?+
    K codes indicate your deductions exceed your allowances—the number represents the amount by which deductions surpass allowances (e.g., K500 means deductions exceed allowances by £5,000). This happens when: you have substantial taxable company benefits (valuable company car, extensive private medical coverage), HMRC is collecting underpaid tax from previous years, or you receive certain taxable state benefits. K codes result in more tax being deducted than standard rates suggest because you're effectively paying tax on more than your actual salary. K codes are legitimate in these specific circumstances but should be verified carefully—check your PAYE Coding Notice breakdown to ensure the calculation is correct.
    Do Scottish and Welsh taxpayers have different tax codes?+
    Yes. Scottish taxpayers have an S prefix before their code (e.g., S1257L) because Scotland sets its own income tax rates and bands through the Scottish Parliament, which differ from the rest of the UK. The personal allowance remains £12,570 UK-wide, but Scottish tax bands and rates vary (currently: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48%). Welsh taxpayers have a C prefix (e.g., C1257L) though Wales currently applies the same rates as England and Northern Ireland. Your prefix is determined by your main home address—if you move between nations, notify HMRC to update your code prefix so correct tax rates apply.