You’re on an emergency tax code if your payslip says your tax code is one of the following:
- 1100L W1
- 1100L M1
- 1100L X
Emergency tax codes are temporary. While you’re on an emergency tax code, you pay tax on all your income above the basic Personal Allowance (£11,000 for the 2016 to 2017 tax year).
If your tax code is just 1100L it’s not an emergency tax code.
Tax code 0T can also be used as a temporary code. It means you don’t get any Personal Allowance you’re entitled to until your tax code is updated.
When you might get an emergency tax code
You may be put on an emergency tax code if you’ve started:
- a new job
- working for an employer after being self-employed
- getting company benefits or the State Pension
Getting the right tax code
Your tax code is usually updated automatically after you’ve given your employer details of your previous income or pension. This is usually from your P45 - if you don’t have one, your employer may ask you to fill in a ‘new starter checklist’.
You’ll be sent your new tax code in a PAYE Coding Notice. HM Revenue and Customs (HMRC) will also tell your employer or pension provider. Your next payslip should show:
- your new tax code
- adjustments to your pay if you were paying the wrong amount of tax
You can contact HMRC if you still think you’re on the wrong tax code.