Tax codes

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Emergency tax codes

You’re on an emergency tax code if your tax code ends in:

  • W1 - used when you’re paid weekly, for example 1257L W1
  • M1 - used when you’re paid monthly, for example S875L M1
  • X - used when your pay dates vary, for example C663L X

You could also see ‘NONCUM’ on your payslip, depending on your employer’s payroll software.

If your tax code does not end in W1, M1, X or NONCUM, you’re not on an emergency tax code. You can check what your tax code means.

What an emergency tax code means

Usually, your tax is worked out based on your total income so far in that tax year.

If you’re on an emergency tax code your tax is worked out based on what you’re paid in that week or month only. You get taxed as if you’re paid that amount every week or month of the year.

This could mean you pay the wrong amount of tax.

If you’ve started a new job 

When you’re paid for the first time, your new employer tells HM Revenue and Customs (HMRC) that you’ve started working for them. 

If your new employer does not have your previous income and tax details, you’ll be paid using an emergency tax code. This is usually temporary.

If you’ve got a P45 from your previous job, give it to your new employer. This gives them your details and can help take you off the emergency tax code. If your previous employer did not give you a P45, ask them for one.

HMRC will usually update your tax code when they get all your details from your new and previous employers. They’ll send the tax code to you and your new employer. This can take up to 35 days from when you start your job. 

If you have not paid enough tax, you’ll stay on the emergency tax code until you’ve paid the correct tax for the year.

If you’ve paid too much tax, you can get a tax refund. 

If you started a job more than 35 days ago

If you think your tax code is still wrong, find out how to update your tax code. 

If you’ve started getting company benefits or the State Pension 

You might be put on an emergency tax code if you start getting company benefits or the State Pension. This is normal and helps you pay the right amount of tax for that tax year.

Check your tax code online to make sure it includes the company benefit or State Pension. If they’re not included, update your details in the tax code online service or by contacting HMRC. 

You’ll have an emergency tax code until the end of the tax year. In the new tax year, you’ll be put on a non-emergency tax code.

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This page is Part of Start a new job: step by step

  1. Step 1 Get your National Insurance number

    You'll need your National Insurance number to start your new job.

    1. Find your National Insurance number
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  2. Step 2 Accept the job offer

    The offer might be ‘conditional’ or ‘provisional’, which means you may need to give further details to your new employer or pass pre-employment checks.

    1. Find out about your rights when accepting a job offer

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  4. Step 4 Review your employment contract

    Your new employer should give you an employment contract. Check the terms before you agree to it.

    1. Find out about employment contracts

  5. and If you're leaving a job, hand in your notice

    Tell your current employer that you’re going to leave and when your last day will be. This is known as handing in your notice.

    1. Find out how to hand in your notice

    When you hand in your notice, ask your employer when you’ll get your P45.

    1. Find out about the P45

  6. Step 5 Prepare your personal information for your first day

    To get paid, you’ll need to give your new employer:

  7. Step 6 Give your P45 to your new employer

    Your new employer will use your P45 to work out how much tax to take from your pay.

    1. Find out about the P45

  8. or If you do not have a P45, fill in the starter checklist

    Use the starter checklist to give your employer details they need to work out your pay and tax.

    1. Fill in the starter checklist

  9. Step 7 Check your first payslip

    Your employer must give you a payslip on or before payday.

    1. Find out what should be on your payslip

    It’s your responsibility to make sure you’re paying the right amount of tax.

    1. Check if the tax on your payslip is correct

    If you think the tax is wrong, your tax code may be incorrect.

    1. Find out what to do if you think your tax code is wrong